Title 6, TAXATION

Sec. 21. A taxpayer is not entitled to claim the credit provided by this chapter if the corporation determines that the taxpayer has substantially reduced or ceased its operations in Indiana in order to relocate them within the industrial recovery site. A determination that a tax…

Sec. 22. (a) A credit to which a taxpayer is entitled under this chapter shall be applied against taxes owed by the taxpayer in the following order: (1) Against the taxpayer's adjusted gross income tax liability (IC 6-3-1 through IC 6-3-7) for the taxable year. (2) Against the ta…

Sec. 23. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue the certificati…

Sec. 24. (a) If a pass through entity does not have state income tax liability against which the tax credit provided by this chapter may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the tax credit determined fo…

Sec. 25. (a) Notwithstanding any other law and except as provided in subsection (b), a taxpayer is entitled to receive a credit under this chapter only for a qualified investment made before January 1, 2020. (b) A taxpayer is entitled to receive a credit for a qualified investmen…

Sec. 4. As used in this chapter, "floor space" means the usable interior floor space of a building. As added by P.L.379-1987(ss), SEC.11.

Sec. 5. As used in this chapter, "industrial recovery site" means land on which a vacant plant having at least one hundred thousand (100,000) square feet of total floor space: (1) exists as of the date an application is filed with the corporation under this chapter and was placed…

Sec. 8. As used in this chapter, "placed in service" means that property is placed in a condition or state of readiness and availability for a specifically assigned function. In the case of a plant comprised of a complex of buildings, the entire plant shall be considered to have …

Sec. 9. As used in this chapter, "plant" means a building or complex of buildings used, or designed and constructed for use, in production, manufacturing, fabrication, assembly, processing, refining, finishing, or warehousing of tangible personal property, whether the tangible pe…

Sec. 0.5. (a) This section applies to an ordinance adopted under this chapter and in effect on January 1, 2020. (b) An adopting municipality is not required to amend an ordinance subject to this section as a result of amendments to this chapter concerning vehicle type or weight c…

Sec. 1. The following definitions apply throughout this chapter: (1) "Adopting municipality" means an eligible municipality that has adopted the wheel tax. (2) "Branch office" means a branch office of the bureau of motor vehicles. (3) "Bus" has the meaning set forth in IC 9-13-2-…

Sec. 10. A person may not register a vehicle in an adopting municipality unless the person pays the wheel tax due, if any, to the bureau of motor vehicles. The amount of the wheel tax due is based on the wheel tax rate, for that class of vehicle, in effect at the time of registra…

Sec. 11. (a) An owner of one (1) or more commercial vehicles paying an apportioned registration to the state under the International Registration Plan that is required to pay a wheel tax shall pay an apportioned wheel tax calculated by dividing in-state actual miles by total flee…

Sec. 12. Not more than twenty-one (21) days after collecting the wheel tax, the bureau of motor vehicles shall remit the wheel tax to the fiscal officer of the adopting municipality that imposed the wheel tax. Concurrently with the remittance, the bureau shall file a wheel tax co…

revenue; remittance; report Sec. 13. (a) If the wheel tax is collected directly by the bureau of motor vehicles instead of at a branch office, the commissioner of the bureau shall: (1) remit the wheel tax to, and file a wheel tax collections report with, the fiscal officer of the…

Sec. 14. (a) The fiscal officer of an adopting municipality shall deposit the wheel tax revenues in a fund to be known as the "municipal wheel tax fund". (b) An adopting municipality may use the wheel tax revenues that the municipality receives under this section only: (1) to con…

Sec. 15. On or before October 1 of each year, the fiscal officer of an adopting municipality shall provide the fiscal body of the adopting municipality with an estimate of the wheel tax revenues to be received by the adopting municipality during the next calendar year. The adopti…

Sec. 16. (a) The owner of a vehicle who knowingly registers the vehicle without paying the wheel tax imposed under this chapter with respect to that registration commits a Class B misdemeanor. (b) An employee of the bureau of motor vehicles who recklessly issues a registration on…

Sec. 2. (a) The fiscal body of an eligible municipality may, subject to subsections (b) and (c), adopt an ordinance to impose a municipal wheel tax in accordance with this chapter on each vehicle that: (1) is included in one (1) of the classes of vehicles listed in section 3 of t…

Sec. 3. The wheel tax applies to the following classes of vehicles: (1) Buses. (2) Recreational vehicles. (3) Semitrailers. (4) Trailers with a declared gross weight of more than nine thousand (9,000) pounds. (5) Trucks and tractors with a declared gross weight of more than eleve…

Sec. 4. A vehicle is exempt from the wheel tax imposed under this chapter if the vehicle is: (1) owned by the state; (2) owned by a state agency of the state; (3) owned by a political subdivision of the state; (4) subject to the municipal vehicle excise tax imposed under IC 6-3.5…

Sec. 5. If the fiscal body of an eligible municipality adopts an ordinance imposing the wheel tax after December 31 but on or before September 1 of the following year, a vehicle described in section 2(a) of this chapter is subject to the tax if the vehicle is registered in the ad…

Sec. 6. (a) After January 1 but on or before September 1 of any year, the fiscal body of an adopting municipality may, subject to the limitations imposed by subsection (b), adopt an ordinance to rescind the wheel tax. If a fiscal body adopts an ordinance to rescind the wheel tax,…

Sec. 7. The fiscal body of an adopting municipality may adopt an ordinance to increase or decrease the wheel tax rates. The new wheel tax rates must be within the range of rates prescribed by section 2 of this chapter. New rates that are established by an ordinance that is adopte…

Sec. 8. (a) If the fiscal body of an eligible municipality adopts an ordinance to impose, rescind, or change the rates of the wheel tax, the fiscal body shall send a copy of the ordinance and a copy of a letter from the department of transportation approving the eligible municipa…

Sec. 9. (a) Every owner of a vehicle for which the wheel tax has been paid for the owner's registration year is entitled to a credit if during that registration year the owner sells the vehicle. The amount of the credit equals the wheel tax paid by the owner for the vehicle that …

Note: This version of section effective until 1-1-2029. See also following repeal of this section, effective 1-1-2029. Sec. 1. (a) This section applies to any county that imposed a former tax to provide for a levy freeze. (b) The tax rate used to provide for a levy freeze shall b…

Sec. 1.5. (a) This section applies only to Marion County. (b) If the capital improvement board established under IC 36-10-9 has established a bid fund described in IC 5-13-10.5-18(g), the county auditor shall transfer to the bid fund an amount equal to the part of the county's ce…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. Sec. 3. (a) This section applies to Lake County's categorizations, allocations, and distributions under IC 6-3.6-5. (b) The rate under the former tax in Lake Co…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 4. This section applies to the allocation of the tax revenue under IC 6-3.6-6 that is dedicated to public safety and funding for a PSAP (as defined in IC 3…

Sec. 5. (a) This section applies to Marion County's allocation of the tax revenue under IC 6-3.6-6 that is dedicated to certified shares. (b) The consolidated city, the county, all special taxing districts, special service districts, included towns (as defined in IC 36-3-1-7), an…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 5.5. (a) This section applies to Lake County for purposes of categorizations, allocations, and distributions of additional revenue that is allocated each y…

Sec. 5.7. (a) Before July 1, 2019, one (1) or more of the municipalities of Cedar Lake, East Chicago, Griffith, and St. John may: (1) enter into an interlocal cooperation agreement or other agreement; (2) adopt an ordinance or adopt a resolution; or (3) take any other action; to …

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 6. (a) This section applies to Lake County, LaPorte County, Porter County, and any municipality in those counties that is a member of the northwest Indiana…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 7. (a) This section applies to a civil taxing unit that has previously: (1) entered into an interlocal cooperation or similar agreement; (2) adopted an ord…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. Sec. 7.5. (a) An action challenging any action taken under section 5.5, 5.7, 6, or 7 of this chapter to withhold or transfer revenue to the secretary-treasurer …

taxing units in Hamilton County after 2020 and before 2026 Sec. 9. (a) This section applies to the calculation and allocation of certified shares among civil taxing units in Hamilton County after 2020 and before 2026. (b) For each calendar year to which this section applies, the …

Sec. 2. The general assembly makes the following findings: (1) A balance must be maintained between the need of the state for revenue collection and the right of Indiana citizens for freedom from governmental oppression. (2) Guarantees must be established in Indiana law to ensure…

Sec. 3. (a) The department shall appoint an employee to serve as a taxpayer rights advocate whose office shall act as an intermediary between taxpayers and the department to facilitate the resolution of taxpayer complaints and problems not resolved through the normal administrati…

Sec. 1. This chapter applies to a carrier that is taxed on the consumption of motor fuel under IC 6-6-4.1. As added by P.L.277-2013, SEC.14.

Sec. 2. This chapter applies to road taxes paid after December 31, 2013. As added by P.L.277-2013, SEC.14.

Sec. 3. As used in this chapter, "carrier" has the meaning set forth in IC 6-6-4.1-1(a). As added by P.L.277-2013, SEC.14.

Sec. 4. As used in this chapter, "road tax" means any of the following: (1) The gasoline tax (IC 6-6-1.1). (2) The special fuel tax (IC 6-6-2.5). (3) The motor carrier fuel tax (IC 6-6-4.1). As added by P.L.277-2013, SEC.14.

Sec. 5. (a) Before July 1, 2014, a carrier that consumes compressed natural gas to propel a vehicle described in IC 6-6-4.1-2(a) may claim a credit against the road taxes imposed upon the carrier's consumption of compressed natural gas in the previous state fiscal year. (b) After…

Sec. 6. The amount of a credit allowed under this chapter is equal to twelve percent (12%) of the road taxes imposed upon the carrier's consumption of compressed natural gas in: (1) the previous state fiscal year for compressed natural gas consumed before July 1, 2014; or (2) the…

Sec. 7. A carrier must claim the credit on a form and in the manner prescribed by the department of state revenue. As added by P.L.277-2013, SEC.14.