Title 6, TITLE 6. TAXATION
297 chapters · 4,481 sections in this title.
Ind. Code § 6-9-13-1 Imposition of tax by ordinance; exceptions; dates effective
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Sec. 1. (a) Except as provided in subsection (b), the city-county council of a county that contains a consolidated first class city may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending, before January 1, 2041, any even…
Ind. Code § 6-9-13-2 Rate of tax; allocation and distribution
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Sec. 2. (a) Except as provided in subsection (b), the county admissions tax equals five percent (5%) of the price for admission to any event described in section 1 of this chapter. (b) On or before June 30, 2005, the city-county council may, by ordinance adopted by a majority of …
Ind. Code § 6-9-13-3 Liability; collection
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Sec. 3. (a) Each person who pays a price for admission to any event described in section 1(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect to…
Ind. Code § 6-9-13-4 Remittance of tax revenues; reporting periods; returns
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Sec. 4. A person who collects any county admission tax under section 3 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At…
Ind. Code § 6-9-13-5 Payment to capital improvement board of county
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Sec. 5. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the treasurer of the capital improvement board of managers of the county upon warrants issued by the auditor of state. As added by Acts 1981, P.L.99, SEC.2.
Ind. Code § 6-1.1-13-1 Powers of board; notice of review
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Sec. 1. The powers granted to each county property tax assessment board of appeals under this chapter apply only to the tangible property assessments made with respect to the last preceding assessment date. Before a county property tax assessment board of appeals changes any valu…
Ind. Code § 6-1.1-13-10 Repealed
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[Pre-1975 Property Tax Recodification Citation: 6-1-28-9 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-1.1-13-11 Repealed
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[Pre-1975 Property Tax Recodification Citations: 6-1-28-8 part; 6-1-28-9 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.69-1983, SEC.12.
Ind. Code § 6-1.1-13-12 Limitation on altering assessed valuation of personal property
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Sec. 12. If a taxpayer's personal property return for a year substantially complies with the provisions of this article and the regulations of the department of local government finance, the county property tax assessment board of appeals may change the assessed value claimed by …
Ind. Code § 6-1.1-13-13 Limitation on increasing the assessed value of real property
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when a taxpayer has prevailed on appeal Sec. 13. (a) This section applies to both residential real property and commercial property, with an assessed value of three million dollars ($3,000,000) or less, for which the assessed value was increased for a tax year by an assessing off…
Ind. Code § 6-1.1-13-2 County assessment lists; recommendations for alterations
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Sec. 2. When the county property tax assessment board of appeals convenes, the county auditor shall submit to the board the assessment list of the county for the current year as returned by the township assessors (if any) and as amended and returned by the county assessor. The co…
Ind. Code § 6-1.1-13-3 Additions of undervalued or omitted property to list
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Sec. 3. A county property tax assessment board of appeals shall, on its own motion or on sufficient cause shown by any person, add to the assessment lists the names of persons, the correct assessed value of undervalued or omitted personal property, and the description and correct…
Ind. Code § 6-1.1-13-4 Correction of errors in assessment list
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Sec. 4. A county property tax assessment board of appeals shall correct any errors in the names of persons, in the description of tangible property, and in the assessed valuation of tangible property appearing on the assessment lists. In addition, the board shall do whatever else…
Ind. Code § 6-1.1-13-5 Reduction or increase of assessed value
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Sec. 5. A county assessor shall reduce or increase the assessed value of any tangible property in order to attain a just and equal basis of assessment between the taxpayers of the county. [Pre-1975 Property Tax Recodification Citation: 6-1-28-5.] Formerly: Acts 1975, P.L.47, SEC.…
Ind. Code § 6-1.1-13-6 Assessed value equalization under a county reassessment plan
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Sec. 6. A county assessor shall inquire into the assessment of the classes of tangible property in the group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2 after the assessment date in the year in which the reassessment of tangible property in that gr…
Ind. Code § 6-1.1-13-7 Equalization hearings
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Sec. 7. If a county assessor proposes to change assessments under section 6 of this chapter, the property tax assessment board of appeals shall hold a hearing on the proposed changes before July 15 in the year in which the reassessment is to commence. It is sufficient notice of t…
Ind. Code § 6-1.1-13-8 Aggregate township adjustments; limitations on adjustments;
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setting aside Sec. 8. A county assessor may not reduce the aggregate assessment of all the townships of the county below a just, equitable, and uniform assessment. A county assessor may not increase the aggregate assessment beyond the amount actually necessary for a proper and ju…
Ind. Code § 6-2.5-13-1 Sourcing of retail sales, leases, and rentals
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Sec. 1. (a) As used in this section, the terms "receive" and "receipt" mean: (1) taking possession of tangible personal property; (2) making first use of services; or (3) taking possession or making first use of digital goods; whichever comes first. The terms "receive" and "recei…
Ind. Code § 6-2.5-13-2 Repealed
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As added by P.L.257-2003, SEC.32. Repealed by P.L.145-2007, SEC.16.
Ind. Code § 6-2.5-13-3 Sourcing of purchases of direct mail
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Sec. 3. (a) Notwithstanding section 1 of this chapter, a purchaser of advertising and promotional direct mail that is not a holder of a direct pay permit may provide to the seller in conjunction with the purchase: (1) a direct mail form; (2) a certificate of exemption claiming "d…
Ind. Code § 6-3.1-13-0.4 Legalization of actions taken by Indiana economic
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development corporation in administration of chapter after February 8, 2005, and before May 11, 2005 Sec. 0.4. The actions taken by the Indiana economic development corporation to administer this chapter, as amended by P.L.4-2005, after February 8, 2005, and before May 11, 2005, …
Ind. Code § 6-3.1-13-1 Repealed
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As added by P.L.41-1994, SEC.1. Repealed by P.L.4-2005, SEC.148.
Ind. Code § 6-3.1-13-1.5 "Corporation"
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Sec. 1.5. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.4-2005, SEC.66.
Ind. Code § 6-3.1-13-10 "Taxpayer"
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Sec. 10. As used in this chapter, "taxpayer" means a person, corporation, partnership, or other entity that has any state tax liability or that submits incremental income tax withholdings under IC 6-3-4-8. As added by P.L.41-1994, SEC.1. Amended by P.L.113-2010, SEC.58.
Ind. Code § 6-3.1-13-11 Credit against state tax liability
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Sec. 11. Subject to the conditions set forth in this chapter, a taxpayer is entitled to a credit against any state tax liability that may be imposed on the taxpayer for a taxable year after December 31, 1993, if the taxpayer is awarded a credit by the board under this chapter for…
Ind. Code § 6-3.1-13-12 Repealed
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As added by P.L.41-1994, SEC.1. Amended by P.L.224-2003, SEC.192. Repealed by P.L.4-2005, SEC.148.
Ind. Code § 6-3.1-13-13 Purposes for which credit may be awarded; years for which
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credit claimed Sec. 13. (a) The corporation may make credit awards under this chapter for any of the following: (1) To foster job creation in Indiana. (2) To foster job retention in Indiana. (b) The credit shall be claimed for the taxable years specified in the taxpayer's tax cre…
Ind. Code § 6-3.1-13-14 Application to enter into agreement for tax credit
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Sec. 14. (a) A person that proposes a project to create new jobs in Indiana may apply, as provided in section 15 of this chapter, to the corporation to enter into an agreement for a tax credit under this chapter. (b) A person that proposes to retain existing jobs in Indiana may a…
Ind. Code § 6-3.1-13-15 Agreement for tax credit with respect to new job creation;
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conditions Sec. 15. This section applies to an application proposing a project to create new jobs in Indiana. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that all of …
Ind. Code § 6-3.1-13-15.5 Agreement for tax credit with respect to job retention;
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conditions Sec. 15.5. This section applies to an application proposing to retain existing jobs in Indiana. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that all the fo…
Ind. Code § 6-3.1-13-15.7 Repealed
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As added by P.L.167-2014, SEC.7. Repealed by P.L.74-2020, SEC.11.
Ind. Code § 6-3.1-13-16 Relocation of jobs from one site to another within state; credit
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prohibited Sec. 16. A person is not entitled to claim the credit provided by this chapter for any jobs that the person relocates from one (1) site in Indiana to another site in Indiana. Determinations under this section shall be made by the corporation. As added by P.L.41-1994, S…
Ind. Code § 6-3.1-13-17 Amount of credit awarded; factors; conditions for a project
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without a physical location in Indiana Sec. 17. (a) If the applicant proposes a project that will be located at a physical location in Indiana, in determining the credit amount that should be awarded to an applicant under section 15 of this chapter that proposes a project to crea…
Ind. Code § 6-3.1-13-18 Duration of credit; maximum credit with respect to job
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creation; prohibit computation of credit Sec. 18. (a) The corporation shall determine the amount and duration of a tax credit awarded under this chapter. The duration of the credit may not exceed twenty (20) taxable years. The credit may be stated as a percentage of the increment…
Ind. Code § 6-3.1-13-19 Agreement for tax credit with respect to job creation;
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requirements Sec. 19. In the case of a credit awarded for a project to create new jobs in Indiana, the corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all of the following: (1) A detailed descript…
Ind. Code § 6-3.1-13-19.5 Agreement for tax credit with respect to job retention;
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requirements Sec. 19.5. (a) In the case of a credit awarded for a project to retain existing jobs in Indiana, the corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all of the following: (1) A detail…
Ind. Code § 6-3.1-13-19.7 Repealed
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As added by P.L.167-2014, SEC.8. Amended by P.L.145-2016, SEC.27. Repealed by P.L.74-2020, SEC.12.
Ind. Code § 6-3.1-13-2 "Credit amount"
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Sec. 2. As used in this chapter, "credit amount" means the amount agreed to between the corporation and applicant under this chapter, but not to exceed, in the case of a credit awarded for a project to create new jobs in Indiana, the incremental income tax withholdings attributab…
Ind. Code § 6-3.1-13-20 Claiming credit; election to receive payment in lieu of credit;
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submission of required information to department of state revenue Sec. 20. (a) Except as provided in subsection (b), a taxpayer claiming a credit under this chapter must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the departme…
Ind. Code § 6-3.1-13-21 Pass through entity; calculation of tax credit; shareholder or
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partner claiming credit; refundable credits Sec. 21. (a) If a pass through entity does not have state income tax liability against which the tax credit may be applied, a shareholder or partner of the pass through entity is entitled to a tax credit equal to: (1) the tax credit det…
Ind. Code § 6-3.1-13-22 Noncompliance with agreement; assessments
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Sec. 22. If the corporation determines that a taxpayer who has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or all of the provisions of this chapter, the corporation sha…
Ind. Code § 6-3.1-13-23 Repealed
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As added by P.L.41-1994, SEC.1. Amended by P.L.28-2004, SEC.65; P.L.4-2005, SEC.81. Repealed by P.L.222-2007, SEC.2.
Ind. Code § 6-3.1-13-24 Biennial evaluation by Indiana economic development
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corporation Sec. 24. On a biennial basis, the corporation shall provide for an evaluation of the tax credit program. The evaluation shall include an assessment of the effectiveness of the program in creating new jobs and retaining existing jobs in Indiana and of the revenue impac…
Ind. Code § 6-3.1-13-25 Rules adoption; fees
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Sec. 25. The corporation may adopt rules under IC 4-22-2 necessary to implement this chapter. The rules may provide for recipients of tax credits under this chapter to be charged fees to cover administrative costs of the tax credit program. Fees collected shall be deposited in th…
Ind. Code § 6-3.1-13-26 Economic development for a growing economy fund; use;
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investments; appropriations Sec. 26. (a) The economic development for a growing economy fund is established to be used exclusively for the purposes of this chapter and IC 6-3.1-26, including paying for the costs of administering this chapter and IC 6-3.1-26. The fund shall be adm…
Ind. Code § 6-3.1-13-27 Repealed
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As added by P.L.114-2000, SEC.1. Amended by P.L.170-2002, SEC.24; P.L.4-2005, SEC.85; P.L.162-2007, SEC.28. Repealed by P.L.113-2010, SEC.168.
Ind. Code § 6-3.1-13-28 Repealed
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As added by P.L.205-2013, SEC.83. Repealed by P.L.130-2018, SEC.26.
Ind. Code § 6-3.1-13-3 Repealed
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As added by P.L.41-1994, SEC.1. Amended by P.L.4-2005, SEC.68. Repealed by P.L.145-2016, SEC.23.
Ind. Code § 6-3.1-13-4 "Full-time employee"
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Sec. 4. As used in this chapter, "full-time employee" means an individual who is employed for consideration for at least thirty-five (35) hours each week or who renders any other standard of service generally accepted by custom or specified by contract as full-time employment. As…
Ind. Code § 6-3.1-13-5 "Incremental income tax withholdings"
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Sec. 5. (a) As used in this chapter, "incremental income tax withholdings" means either: (1) the total amount withheld under IC 6-3-4-8 by the taxpayer during the taxable year from the compensation of new employees; or (2) the sum of: (A) the total amount withheld under IC 6-3-4-…