Title 6, TITLE 6. TAXATION

Sec. 5. As used in this chapter, "customer channel termination point" means the location where the customer either inputs or receives the communications. As added by P.L.257-2003, SEC.31. IC 6-2.5-12-6 "End user" Sec. 6. As used in this chapter, "end user" means the person who us…

Sec. 7. As used in this chapter, "home service provider" means the facilities based carrier or reseller with which the customer contracts for the provision of mobile telecommunications service. As added by P.L.257-2003, SEC.31.

Sec. 8. As used in this chapter, "mobile telecommunications service" means commercial mobile radio service, as defined in 47 CFR 20.3 as in effect on June 1, 1999. As added by P.L.257-2003, SEC.31.

Sec. 9. As used in this chapter, "place of primary use" means the street address representative of where the customer's use of the telecommunications service primarily occurs, which must be the residential street address or the primary business street address of the customer. In …

from the death of an individual who dies after December 31, 2012 Sec. 0.5. (a) For an individual who dies after December 31, 2012, there is no inheritance tax imposed on the decedent's transfer of property interests. (b) Sections 1 through 12 of this chapter do not apply to a pro…

Sec. 1. (a) Except as otherwise provided in this article, the probate court of the county: (1) in which a resident decedent was domiciled at the time of the decedent's death; or (2) in which the resident decedent's estate is being administered, if different from the county descri…

Sec. 10. A special auditor, appraiser, or counsel appointed by the inheritance tax administrator under section 9 of this chapter shall receive compensation for his services in an amount fixed by the administrator and the governor. When a claim for the compensation is approved by …

estates Sec. 11. The department of state revenue and the inheritance tax administrator shall gather information and make investigations concerning the estates of non-residents whose deaths result in the imposition of a tax under this article. As added by Acts 1976, P.L.18, SEC.1.…

Sec. 12. (a) The department, the department's counsel, agents, clerks, stenographers, other employees, or former employees, or any other person who gains access to the inheritance tax files shall not divulge any information disclosed by the documents required to be filed under th…

Sec. 2. To determine the inheritance tax with respect to an inheritance tax return filed after March 31, 2016, the department of state revenue shall appraise a property interest transferred by a resident decedent. As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC…

As added by Acts 1976, P.L.18, SEC.1. Amended by P.L.190-2016, SEC.31. Repealed by P.L.79-2017, SEC.51.

delinquency Sec. 5. (a) If one (1) of the conditions listed in subsection (b) of this section exists, the department of state revenue may, with the advice and approval of the attorney general, enter into a compromise agreement concerning the amount of any inheritance tax, or inte…

Sec. 6. The department of state revenue: (1) shall supervise the enforcement of this article; (2) shall supervise the collection of taxes imposed under this article; (3) shall investigate the manner in which this article is administered and enforced in the various counties of thi…

increase; statement in rules Sec. 6.5. All changes in the department of state revenue's interpretations of IC 6-4.1 that could increase a person's tax liability must be stated in rules promulgated under IC 4-22-2. In no event may a change in a departmental interpretation of IC 6-…

Sec. 8. The governor shall, with the advice of the department of state revenue, appoint a state inheritance tax administrator. The inheritance tax administrator shall receive a salary to be fixed in the manner prescribed in IC 4-12-1-13. In addition, he shall receive the same mil…

Sec. 9. The inheritance tax administrator: (1) shall supervise the administration of this article; (2) shall, on behalf of the department of state revenue, perform the administrative duties assigned to the department under this article; (3) shall file reports with the department …

Sec. 1. The department shall develop and implement a taxpayer education and information program. As added by P.L.332-1989(ss), SEC.38.

Sec. 2. The purpose of the program is to educate and inform all taxpayers, including the following: (1) Businesses liable for taxes for the first time. (2) Groups of taxpayers with a pattern of noncompliance. (3) Employees of the department. As added by P.L.332-1989(ss), SEC.38.…

Sec. 3. The program must include the following projects: (1) Communications with taxpayers listed in section 2 of this chapter that explain in simplified terms the most common errors of taxpayer noncompliance that the taxpayers are likely to encounter. (2) Communications with tax…

As added by P.L.332-1989(ss), SEC.38. Repealed by P.L.71-1993, SEC.28.

Sec. 1. This chapter applies to aviation fuel purchased after June 30, 2013. As added by P.L.288-2013, SEC.67.

Sec. 10. A retailer required to remit aviation fuel excise taxes shall remit the taxes due by electronic funds transfer (as defined in IC 4-8.1-2-7) before the date the tax is due under section 9 of this chapter. As added by P.L.288-2013, SEC.67.

Sec. 11. A retailer who properly remits aviation fuel excise taxes shall be allowed to retain one and six-tenths percent (1.6%) of the taxes to cover the costs of collecting, reporting, and timely remitting aviation fuel excise taxes. As added by P.L.288-2013, SEC.67.

Sec. 12. The aviation fuel excise taxes a retailer collects on the sale of aviation fuel belong to the state. Except as provided in section 11 of this chapter, a retailer shall hold the money in trust for the state and for payment to the department. A retailer shall report and re…

liability Sec. 13. (a) A person who knowingly fails to collect or timely remit tax otherwise required to be paid to the department under section 9 of this chapter is liable for the uncollected tax plus a penalty equal to one hundred percent (100%) of the uncollected tax. (b) A pe…

Sec. 14. The aviation fuel excise tax is a listed tax for purposes of IC 6-8.1. As added by P.L.288-2013, SEC.67.

Sec. 15. The department shall transfer aviation fuel excise taxes collected under this chapter to the treasurer of state for deposit as follows: (1) Before July 1, 2017, in the state general fund. (2) After June 30, 2017, and before July 1, 2021, as follows: (A) Fifty percent (50…

Sec. 2. As used in this chapter, "aviation fuel" has the meaning set forth in IC 6-2.5-5-49. As added by P.L.288-2013, SEC.67.

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.288-2013, SEC.67.

Sec. 4. As used in this chapter, "person" means a natural person, a partnership, a firm, an association, a corporation, a representative appointed by a court, the state, a political subdivision (as defined in IC 36-1-2-13), or any other entity, group, or syndicate. As added by P.…

Sec. 5. As used in this chapter, "retailer" means a person that engages in the business of selling or distributing aviation fuel to the end user within Indiana. As added by P.L.288-2013, SEC.67.

Sec. 6. (a) Except as provided in section 7 of this chapter, an excise tax of twenty cents ($0.20) per gallon is imposed on the gross retail income received by a retailer on each gallon of aviation fuel purchased in Indiana. A retailer shall add the per gallon amount of tax to th…

Sec. 7. The sale of aviation fuel is exempt from the aviation fuel excise tax if the aviation fuel is placed into the fuel supply tank of an aircraft owned by: (1) the United States or an agency or instrumentality of the United States; (2) the state of Indiana; (3) the Indiana Ai…

Sec. 8. A person who makes a purchase in a transaction that is exempt from the aviation fuel excise tax under section 7 of this chapter may issue an exemption certificate to the retailer instead of paying the tax. The person shall issue the certificate on forms and in the manner …

Sec. 9. Except as provided in section 11 of this chapter, a retailer shall remit the aviation fuel excise taxes imposed on transactions that occurred during a particular calendar month to the department before the sixteenth day of the following calendar month. As added by P.L.288…

Sec. 1. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.293-2013(ts), SEC.26.

performing disaster emergency related work Sec. 10. (a) An out-of-state business that enters Indiana shall, upon request, provide the department a statement that the business is in Indiana for purposes of responding to a disaster emergency. The statement must include: (1) the nam…

Sec. 11. Subject to section 14 of this chapter, an out-of-state business that performs disaster emergency related work in Indiana during a disaster period is exempt from the following during the disaster period: (1) Paying any state or local taxes, including ad valorem and payrol…

Sec. 12. An out-of-state employee is not considered to have established residency or a presence in Indiana that would require the employee or the employee's employer to: (1) file and pay state or local income taxes; (2) be subject to income tax withholding; or (3) file and pay an…

Sec. 13. An out-of-state employee is exempt from state and local licensing and registration requirements with respect to disaster emergency related work performed during a disaster period. As added by P.L.293-2013(ts), SEC.26.

Sec. 14. Unless otherwise exempted during a disaster period, an out-of-state business or an out-of-state employee shall pay transaction taxes and fees, including: (1) fuel taxes; (2) hotel taxes; (3) car rental taxes; or (4) gross retail taxes or use taxes on a purchase of materi…

Sec. 2. As used in this chapter, "disaster emergency" means the following: (1) A disaster emergency declared under IC 10-14-3-12. (2) A state of energy emergency declared under IC 10-14-3-13. (3) A local disaster emergency declared under IC 10-14-3-29. (4) A request by a register…

Sec. 3. As used in this chapter, "disaster period" means the period: (1) beginning on the date ten (10) days before the day on which a disaster emergency is declared; and (2) ending sixty (60) days after the date on which the disaster emergency declaration ends. As added by P.L.2…

Sec. 4. As used in this chapter, "disaster emergency related work" means: (1) repairing, renovating, installing, or building; or (2) rendering services or transacting other business activities related to; infrastructure that is damaged, impaired, or destroyed by an event that cau…

Sec. 5. As used in this chapter, "registered business" means an entity that is registered with the department to do business in Indiana before a disaster emergency is declared. As added by P.L.293-2013(ts), SEC.26.

Sec. 6. As used in this chapter, "entity" has the meaning set forth in IC 23-1-20-10. As added by P.L.293-2013(ts), SEC.26.

Sec. 7. As used in this chapter, "infrastructure" means the following: (1) Real or personal property or equipment owned or used by: (A) a public utility (as defined in IC 8-1-2-1(a) or IC 8-1-8.5-1(a)); (B) a municipally owned utility (as defined in IC 8-1-2-1(h)); (C) a joint ag…

Sec. 7.5. As used in this chapter, "mutual assistance agreement" means an agreement to which one (1) or more registered businesses and one (1) or more out-of-state businesses are parties and under which a public utility, municipally owned utility, or joint agency owning, operatin…

Sec. 8. (a) As used in this chapter, "out-of-state business" means an entity that: (1) is not: (A) a registered business; (B) incorporated in Indiana; or (C) otherwise authorized to do business in Indiana; on the date on which a disaster period begins; and (2) does not maintain a…

Sec. 9. As used in this chapter, "out-of-state employee" means an individual who is: (1) employed by an out-of-state business at any time during a disaster period; and (2) for purposes of section 14 of this chapter, not a resident of Indiana. As added by P.L.293-2013(ts), SEC.26.…