Title 6, TAXATION

Sec. 907. (a) If the administrator determines that a licensed distributor has paid gasoline tax in error or is entitled to a refund or deduction, the administrator may issue a warrant in favor of that person. The treasurer of state shall accept the warrant and make payment out of…

Sec. 908. In lieu of issuing the warrant prescribed by section 907(a) of this chapter, the administrator may elect to permit the deduction authorized by section 704 of this chapter. As added by Acts 1979, P.L.79, SEC.1.

Sec. 909. The administrator shall establish a revolving fund known as the gasoline tax refund account. The amount in the fund may not exceed seventy-five thousand dollars ($75,000), and the administrator shall maintain the fund in a public depository designated by the state board…

Sec. 910. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of sections 901 through 908 of this chapter before the certification of…

Sec. 1. As used in this chapter, "boat" or "watercraft" has the meaning set forth for "watercraft" in IC 9-13-2-198.5. As added by P.L.98-1989, SEC.1. Amended by P.L.164-2020, SEC.1.

Sec. 10. (a) The amount of boat excise tax that a boat owner shall pay for a registration year is based on the boat's class and age. (b) Boats are classified for excise tax purposes according to the value of the boat when the boat was new. The amount of excise tax is prescribed i…

Sec. 11. The boat excise tax due under section 10 of this chapter is reduced by ten percent (10%) for each year since the model year of the boat, not to exceed fifty percent (50%). The reduced excise tax liability shall be rounded upward to the next full dollar amount. However, t…

Sec. 13. (a) A boat owner shall pay the boat excise tax for a registration year to the bureau of motor vehicles. (b) The tax set forth in subsection (a) must be paid at the same time that the boat owner pays or would pay the registration fee and vehicle excise taxes on motor vehi…

Sec. 14. (a) This section applies to a boat which has been acquired, or brought into Indiana, or for any other reason becomes subject to registration or the boat excise tax after the regular annual tax payment date in the registration year on or before which the owner is required…

vehicles Sec. 20. (a) The bureau of motor vehicles, in the administration and collection of the boat excise tax imposed by this chapter, may utilize the services and facilities of: (1) license branches operated under IC 9-14.1; (2) full service providers (as defined in IC 9-14.1-…

Sec. 21. The state board of accounts shall prescribe the tax payment form to be used by the bureau of motor vehicles. The board shall prescribe one (1) document to serve as the form. The form must have a sufficient number of copies for distribution and include appropriate spaces …

Sec. 25. A boat owner who operates, uses, docks, or stores a boat without paying the full amount of boat excise tax due under this chapter commits a Class C infraction. As added by P.L.98-1989, SEC.1.

Sec. 28. (a) The law enforcement officers of Indiana, including any enforcement officer of the department of natural resources, shall enforce this chapter. (b) A person who leases to others dockage space, slips, or storage space for boats shall supply information relating to the …

Sec. 29. (a) The bureau of motor vehicles shall transfer the boat registration fee, the delinquent excise taxes, and the delinquent fees collected under this chapter during the preceding month as follows: (1) On or before the eleventh day of each month, the bureau of motor vehicl…

Sec. 30. Before March 1 of each year the bureau of motor vehicles shall prepare a boat excise tax summary covering the previous year. The summary must include the following: (1) The number of boats by county. (2) The number of boats by class. (3) The amount of excise tax collecte…

Note: This version of section effective until 1-1-2027. See also following version of this section, effective 1-1-2027. Sec. 31. (a) A boat excise tax fund is established in each county. Each county treasurer shall deposit in the fund the taxes received under this chapter. (b) As…

Sec. 33. The county treasurer shall do the following: (1) At the same time a settlement is made with the county auditor under IC 6-1.1-27, file a report, on a form prescribed by the state board of accounts, with the county auditor concerning the boat excise taxes received during …

Sec. 36. For the purpose of the limitations on indebtedness of political or municipal corporations imposed by Article 13, Section 1 of the Constitution of the State of Indiana, a boat subject to taxation under this chapter is considered taxable property within the political or mu…

Sec. 5. As used in this chapter, "tax situs" means the taxing district in which a boat is located on the date the boat is registered under IC 9-18.1-14.5. As added by P.L.98-1989, SEC.1. Amended by P.L.245-2015, SEC.24; P.L.164-2020, SEC.5.

Sec. 6. As used in this chapter, "taxing district" has the meaning set forth in IC 6-1.1-1-20. As added by P.L.98-1989, SEC.1.

Sec. 7. As used in this chapter, "taxing unit" has the meaning set forth in IC 6-1.1-18.5-1. As added by P.L.98-1989, SEC.1.

Sec. 8. (a) Except as provided in subsection (b), a boat may not be operated, used, docked, or stored during any part of a registration year unless: (1) the boat has been registered under IC 9-18.1-14.5; or (2) the boat is not required to be registered under IC 9-18.1-14.5. (b) A…

Sec. 0.1. (a) The addition of this chapter by P.L.92-1995 applies to taxable years beginning after December 31, 1995. (b) The addition of this chapter by P.L.93-1995 applies to taxable years beginning after December 31, 1995. As added by P.L.220-2011, SEC.162.

Sec. 1. As used in this chapter, "deductible" means the total deductible for an employee and all dependents of the employee for a calendar year. As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.

Sec. 10. (a) A medical care savings account program established by an employer under this chapter must include all of the following: (1) The purchase by the employer of a qualified higher deductible health plan for the benefit of one (1) or more employees and dependents of the em…

Sec. 11. (a) A medical care savings account program established by an employer under this chapter may allow an employee to contribute money to the medical care savings account established for the employee. However, an employee may not contribute an amount larger than necessary to…

Sec. 11.5. If an employer contributes money to an account under this chapter after December 31, 2015, for which no exemption applies under IC 6-3-2-18(c) and for which no exemption or exclusion applies under the Internal Revenue Code at the time of contribution: (1) the money may…

Sec. 12. The following may be an account administrator under this chapter: (1) A federal or state chartered: (A) bank; (B) savings association; (C) savings bank; or (D) credit union. (2) A trust company authorized to act as a fiduciary. (3) An insurance company or a health mainte…

Sec. 13. An account administrator shall use the funds held in a medical care savings account exclusively for the purpose of paying the eligible medical expenses of the employee or the employee's dependents. As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.

Sec. 14. (a) Funds held in a medical care savings account shall not be used to cover medical expenses of the employee or the employee's dependents that are otherwise covered. (b) Medical expenses that are "otherwise covered" for the purposes of this section include expenses cover…

Sec. 15. If an employee submits documentation to the account administrator concerning eligible medical expenses that the employee has incurred and paid for medical care for the employee or a dependent of the employee, the account administrator shall reimburse the employee from th…

Sec. 16. An employer that makes contributions to a medical care savings account program on a periodic installment basis may advance to an employee, interest free, an amount necessary to cover unpaid eligible medical expenses that exceed the amount in the employee's medical care s…

Sec. 17. (a) An employee may, under this section, withdraw money from the employee's medical care savings account for a purpose other than the purposes set forth in section 13 of this chapter. (b) Except as provided in sections 11(b) and 11.5 of this chapter, if an employee withd…

Sec. 18. (a) For the purposes of section 17(b) of this chapter, an account administrator that begins to administer a medical care savings account shall, in writing, notify the employee for whose benefit the account was established of the date of the last business day of the admin…

Sec. 19. Money in a medical care savings account established under this chapter is exempt from execution under IC 34-55-10-2. As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2. Amended by P.L.1-1998, SEC.85.

Sec. 2. As used in this chapter, "dependent" means any of the following: (1) The spouse of an employee. (2) An employee's child who is one (1) of the following: (A) Less than nineteen (19) years of age. (B) Less than twenty-three (23) years of age and enrolled as a full-time stud…

Sec. 20. (a) This section applies only to an employee who has no dependents who are covered under the medical care savings account established for the benefit of the employee. (b) Upon the death of the employee for whose benefit a medical care savings account was established, the…

Sec. 21. If an individual: (1) who was employed by an employer that participated in a medical care savings account program; and (2) whose employment was terminated; becomes employed with a different employer that participates in a medical care savings account program, the individ…

Sec. 22. If the employment of an individual by an employer that participates in a medical care savings account program is terminated, the money in the individual's medical care savings account may continue to be used for the benefit of the individual and the individual's dependen…

Sec. 23. (a) This section applies when the employment of an individual by an employer that participates in a medical care savings account program is terminated. (b) If the former employer is not informed, within ninety (90) days after the former employee's final day of employment…

Sec. 24. (a) This section applies if an individual: (1) whose employer participates in a medical care savings account program; and (2) who has one (1) or more dependents who are covered under the account established for the benefit of the individual; dies. (b) After the death of …

Sec. 25. (a) The insurance commissioner appointed under IC 27-1-1-2 and the department of state revenue may adopt rules under IC 4-22-2 necessary to implement this chapter. (b) The rules adopted under this section must include a procedure for the adjustment of figures required by…

Sec. 3. As used in this chapter, "eligible medical expense" means an expense paid for medical care (as defined in Section 213(d) of the Internal Revenue Code). As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.

Sec. 4. As used in this chapter, "employee" means the individual: (1) for whose benefit; or (2) for the benefit of whose dependents; a medical care savings account is established. As added by P.L.92-1995, SEC.2 and P.L.93-1995, SEC.2.

Sec. 5. (a) As used in this chapter, for calendar year 1996, "higher deductible" means a deductible of: (1) not less than one thousand dollars ($1,000); and (2) not more than five thousand dollars ($5,000). (b) For calendar years after 1996, the term means a deductible of: (1) no…

Sec. 6. As used in this chapter, "medical care savings account" or "account" means an account established in Indiana under a medical care savings account program to pay the eligible medical expenses of an employee and dependents of the employee. As added by P.L.92-1995, SEC.2 and…