Title 6, TITLE 6. TAXATION

297 chapters · 4,481 sections in this title.

4,481 sectionsFiltered byTitle 6

Ind. Code § 6-6-1.1-505 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.7; Acts 1980, P.L.51, SEC.26. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-506 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-507 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-508 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-509 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-510 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-511 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-512 Discontinuance, sale, or transfer of distributor's business;
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notice to administrator Sec. 512. If a distributor intends to discontinue, sell, or transfer his business, he must give written notice to the administrator at least ten (10) days prior to his ceasing business. The notice shall give the date of discontinuance or the date of sale o…
Ind. Code § 6-6-1.1-513 Discontinuance, sale, or transfer of distributor's business;
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accrued tax liabilities due and payable Sec. 513. Notwithstanding any other provision of this chapter, any tax, penalty, and interest which have accrued under this chapter are due and payable at the time a distributor discontinues, sells, or transfers his business. The distributo…
Ind. Code § 6-6-1.1-514 Sale or transfer of distributor's business; liability of purchaser
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or transferee for any accrued unpaid tax, penalty, and interest Sec. 514. If a distributor fails to give notice to the administrator as required by section 512 of this chapter, the purchaser or transferee of his business is liable to the state for all unpaid tax, penalty, and int…
Ind. Code § 6-6-1.1-515 Reports; electronic filing
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Sec. 515. The administrator may require that all reports required to be filed under section 209, 501, 502, 504, or 606 of this chapter must be filed in an electronic format prescribed by the administrator. As added by P.L.176-2006, SEC.3.
Ind. Code § 6-6-1.1-601 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.8; Acts 1980, P.L.51, SEC.27. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-602 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-603 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.9; Acts 1980, P.L.51, SEC.28. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-604 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.29. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-605 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1980, P.L.61, SEC.15.
Ind. Code § 6-6-1.1-606 Monthly reports of all deliveries of gasoline in and from
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Indiana; forms; contents Sec. 606. (a) Every person, including persons engaged in for-hire interstate or intrastate commerce, who: (1) transports gasoline by any manner from a point outside Indiana to a point in Indiana; and (2) is not a licensed distributor; shall report to the …
Ind. Code § 6-6-1.1-606.5 Registration and licensure of persons transporting gasoline in
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and from Indiana; persons qualified to accept delivery of gasoline; transporter emblems; language of invoices or manifests; legitimate diversion Sec. 606.5. (a) Every person included within the terms of section 606(a) and 606(c) of this chapter shall register with the administrat…
Ind. Code § 6-6-1.1-606.6 Penalties; improper delivery of gasoline
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Sec. 606.6. (a) Except as provided in subsection (c), every person included within the terms of section 606(a) of this chapter who transports gasoline in a vehicle on the highways of Indiana in a vehicle having a total tank capacity of less than eight hundred fifty (850) gallons …
Ind. Code § 6-6-1.1-608 Waiver of reports required by IC 6-6-1.1-606 and
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IC 6-6-1.1-607; time limitations Sec. 608. The reports required by sections 606 and 607 of this chapter are for information purposes only and the administrator may waive their filing if they are unnecessary for the proper administration of this chapter. Persons required to file r…
Ind. Code § 6-6-1.1-701 Deduction for exempted gasoline
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Sec. 701. A licensed distributor who receives gasoline that qualifies for an exemption under section 301 of this chapter is entitled to a deduction for that gasoline after furnishing such proof as the administrator may require. The deduction must be claimed on the report covering…
Ind. Code § 6-6-1.1-702 Sale or exchange agreement; deduction
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Sec. 702. A licensed distributor who receives gasoline in Indiana and then delivers it to or for the account of another licensed distributor in Indiana under a sale or exchange agreement is entitled to a deduction for that gasoline. The deduction must be claimed on the report cov…
Ind. Code § 6-6-1.1-703 Sale of tax exempt gasoline; deduction
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Sec. 703. A licensed distributor who sells tax exempt gasoline described in section 302 of this chapter is entitled to a deduction for that gasoline. The deduction must be claimed on the report covering the month of sale. As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980…
Ind. Code § 6-6-1.1-704 Refund or deduction
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Sec. 704. A licensed distributor who pays any gasoline tax in error, or who is entitled to a refund or credit under this chapter, may, upon authorization by the administrator, take a deduction in lieu of a refund on subsequent monthly reports for the amount of gasoline on which t…
Ind. Code § 6-6-1.1-705 Deduction for evaporation, shrinkage, losses, and tax related
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expenses Sec. 705. (a) If a monthly report is filed and the amount due is remitted at or before the time required by this chapter, a distributor is entitled to a deduction equal to one and six-tenths percent (1.6%) of the remainder of: (1) the number of invoiced gallons of gasoli…
Ind. Code § 6-6-1.1-801 Tax collected by distributor as state money in trust; liability;
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use restricted to authorized purposes Sec. 801. Until a distributor pays the license tax on gasoline he receives, the tax money he collects on the sale of gasoline is state money. A distributor who collects such license tax money shall hold it in trust for the state and for payme…
Ind. Code § 6-6-1.1-801.5 Tax receipts; transfer
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Sec. 801.5. The administrator shall transfer the first seventy million dollars ($70,000,000) of the taxes that are collected under this chapter during a state fiscal year to the state highway road construction and improvement fund. As added by Acts 1981, P.L.88, SEC.6. Amended by…
Ind. Code § 6-6-1.1-802 Deposit of tax receipts
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Sec. 802. The administrator shall, after the transfer specified in section 801.5 of this chapter, deposit the remainder of the revenues collected under this chapter in the following manner: (1) The taxes collected with respect to gasoline delivered to a taxable marine facility sh…
Ind. Code § 6-6-1.1-803 Refunds and costs; payment
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Sec. 803. All receipts of the motor fuel tax fund are available for payment of refunds authorized by this chapter and payment of the costs of administering and enforcing of this chapter. As added by Acts 1979, P.L.79, SEC.1.
Ind. Code § 6-6-1.1-804 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1979, P.L.71, SEC.19.
Ind. Code § 6-6-1.1-805 Motor fuel tax fund; transfer of residue balance to highway
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account Sec. 805. Any balance remaining in the motor fuel tax fund after making the payments required by section 803 of this chapter shall be transferred to the motor vehicle highway account for distribution as provided by law. As added by Acts 1979, P.L.79, SEC.1. Amended by Act…
Ind. Code § 6-6-1.1-806 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Repealed by Acts 1981, P.L.93, SEC.11.
Ind. Code § 6-6-1.1-901 Refund to purchaser for gasoline lost or destroyed; limitations;
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requisites; distributor excepted Sec. 901. A person, except a distributor, who has purchased gasoline in Indiana and has paid the tax imposed on it by this chapter is entitled to a refund (without interest) of the amount of tax paid on gasoline in excess of one hundred (100) gall…
Ind. Code § 6-6-1.1-902 Refund to local transit system; interest
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Sec. 902. (a) A local transit system is entitled to a refund of tax paid on gasoline used: (1) for transporting persons for compensation by means of a motor vehicle or trackless trolley; or (2) in a maintenance or an administrative vehicle that is used by the local transit system…
Ind. Code § 6-6-1.1-903 Refund for tax paid on gasoline purchased or used for
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designated purposes; interest Sec. 903. (a) A person is entitled to a refund of gasoline tax paid on gasoline purchased or used for the following purposes: (1) Operating stationary gas engines. (2) Operating equipment mounted on motor vehicles, whether or not operated by the engi…
Ind. Code § 6-6-1.1-904 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1980, P.L.51, SEC.43; P.L.82-1983, SEC.10; P.L.48-1990, SEC.4. Repealed by P.L.1-1991, SEC.59.
Ind. Code § 6-6-1.1-904.1 Refund; required procedures
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Sec. 904.1. (a) To claim a refund under section 902, 902.5, or 903, of this chapter, a person must present to the administrator a statement that contains a written verification that it is made under penalties of perjury and that sets forth the total amount of gasoline purchased a…
Ind. Code § 6-6-1.1-905 Repealed
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As added by Acts 1979, P.L.79, SEC.1. Amended by Acts 1979, P.L.71, SEC.13. Repealed by P.L.96-1989, SEC.25.
Ind. Code § 6-6-1.1-906 Refunds or credits; rules and regulations
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Sec. 906. The department shall adopt necessary rules and regulations consistent with this chapter for the filing of refund or credit claims and for the granting of refunds or credits. As added by Acts 1979, P.L.79, SEC.1. Amended by P.L.1-2010, SEC.35.
Ind. Code § 6-6-1.1-907 Refund or deduction; payment of tax in error; warrant;
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payment; requisites 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…
Ind. Code § 6-6-1.1-908 Deduction in lieu of warrant for payment of refund
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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.
Ind. Code § 6-6-1.1-909 Gasoline tax refund account
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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…
Ind. Code § 6-6-11-1 "Boat" or "Watercraft"
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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.
Ind. Code § 6-6-11-10 Amount of tax; computation
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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…
Ind. Code § 6-6-11-11 Reductions in tax; age of boat
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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…
Ind. Code § 6-6-11-12 Repealed
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As added by P.L.98-1989, SEC.1. Amended by P.L.70-1991, SEC.2; P.L.71-1991, SEC.3; P.L.1-1992, SEC.23; P.L.80-1993, SEC.2; P.L.233-2003, SEC.1; P.L.198-2016, SEC.51. Repealed by P.L.178-2019, SEC.28.
Ind. Code § 6-6-11-12.5 Repealed
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As added by P.L.80-1993, SEC.3. Amended by P.L.1-1995, SEC.51; P.L.233-2003, SEC.2; P.L.207-2011, SEC.1; P.L.151-2012, SEC.6; P.L.95-2016, SEC.1. Repealed by P.L.178-2019, SEC.29.
Ind. Code § 6-6-11-13 Payments; bureau of motor vehicles
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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…
Ind. Code § 6-6-11-14 Boats subject to tax after the regular annual tax payment date;
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payment; amount 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 o…
Ind. Code § 6-6-11-15 Repealed
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As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.21; P.L.256-2017, SEC.78. Repealed by P.L.164-2020, SEC.11.