Title 6, TITLE 6. TAXATION

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.22; P.L.256-2017, SEC.79. Repealed by P.L.164-2020, SEC.12.

As added by P.L.98-1989, SEC.1. Amended by P.L.109-2011, SEC.1; P.L.198-2016, SEC.53; P.L.256-2017, SEC.80. Repealed by P.L.164-2020, SEC.13.

As added by P.L.256-2017, SEC.81. Repealed by P.L.164-2020, SEC.14.

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.2; P.L.33-1990, SEC.23. Repealed by P.L.256-2017, SEC.82.

As added by P.L.98-1989, SEC.1. Amended by P.L.256-2017, SEC.83. Repealed by P.L.164-2020, SEC.15.

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.2.

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 …

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.17.

As added by P.L.98-1989, SEC.1. Repealed by P.L.198-2016, SEC.55.

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.18.

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.19.

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.

As added by P.L.98-1989, SEC.1. Amended by P.L.44-1992, SEC.4. Repealed by P.L.164-2020, SEC.20. IC 6-6-11-27 Repealed As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.21.

information 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 rela…

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…

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.3.

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…

allocation amount 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 used in this subsection, "taxing district" has the meaning set forth in IC 6-1.1-1-20, "taxing unit" …

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.5. Repealed by P.L.44-1992, SEC.8.

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 …

As added by P.L.98-1989, SEC.1. Amended by P.L.75-1989, SEC.6. Repealed by P.L.44-1992, SEC.8.

As added by P.L.98-1989, SEC.1. Amended by P.L.33-1990, SEC.25. Repealed by P.L.164-2020, SEC.24.

valuation 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 polit…

As added by P.L.98-1989, SEC.1. Repealed by P.L.164-2020, SEC.4.

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…

As added by P.L.98-1989, SEC.1. Amended by P.L.81-1993, SEC.1; P.L.146-2008, SEC.356; P.L.219-2014, SEC.3. Repealed by P.L.164-2020, SEC.7.

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…

dependents 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 estab…

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…