Title 6, TAXATION

Sec. 7. If the boundaries of a political subdivision cross one (1) or more county lines, the budget, tax levy, and tax rate fixed by the political subdivision shall be filed with the county auditor of each affected county in the manner prescribed in section 5 or 5.6 of this chapt…

Sec. 8.5. (a) If a county auditor reduces a taxing unit's net assessed valuation under section 0.5(d) of this chapter, the department of local government finance shall, in the manner prescribed in section 16 of this chapter, review the budget, tax rate, and tax levy of the taxing…

Sec. 1. As used in this chapter, "income tax return" means any of the following: (1) An individual income tax return under IC 6-3. (2) A corporate income tax return under IC 6-3. (3) A financial institutions tax return under IC 6-5.5. (4) A utility receipts tax return under IC 6-…

Sec. 10. The department may establish formal and regular communication protocols with the commissioner of the Internal Revenue Service to share and exchange PTIN information for income tax return preparers who are suspected of fraud, who have been disciplined, or who are barred f…

Sec. 11. The department may adopt rules for the administration and enforcement of this chapter. As added by P.L.212-2018(ss), SEC.29.

Sec. 2. (a) As used in this chapter, "income tax return preparer" means any of the following: (1) A person who prepares ten (10) or more income tax returns for compensation in a calendar year. (2) A person who employs one (1) or more persons to prepare ten (10) or more income tax…

Sec. 3. As used in this chapter, "PTIN" means the preparer tax identification number that the Internal Revenue Service issues to identify tax return preparers under 26 U.S.C. 6109. As added by P.L.212-2018(ss), SEC.29.

Sec. 4. For purposes of this chapter, the preparation of a substantial portion of an income tax return shall be treated as the preparation of that income tax return. As added by P.L.212-2018(ss), SEC.29.

Sec. 5. For taxable years beginning after December 31, 2018, an income tax return preparer may not provide tax preparation services for income tax returns unless the income tax return preparer provides a PTIN when the income tax return preparer submits an income tax return to the…

Sec. 6. For taxable years beginning after December 31, 2018, the department shall require each income tax return preparer to include the income tax return preparer's PTIN on any income tax return that the income tax return preparer prepares and files with the department. As added…

Sec. 7. (a) Except as provided in subsection (b) and in addition to any other penalties provided by law, the department may impose on any income tax return preparer who violates this chapter by failing to provide the income tax return preparer's PTIN a penalty of fifty dollars ($…

Sec. 8. The department may develop and by rule implement a program using PTINs as an oversight mechanism to assess returns to identify high error rates, patterns of suspected fraud, and unsubstantiated basis for tax positions by income tax return preparers. As added by P.L.212-20…

Sec. 9. (a) The department: (1) may investigate the actions of any income tax return preparer filing income tax returns; and (2) after a hearing, may bar or suspend an income tax return preparer from filing returns with the department for good cause. (b) Notwithstanding IC 4-21.5…

Sec. 1. This chapter applies to any county that is not required to impose an innkeeper's tax under any other chapter of this article. However, a county that imposes an innkeeper's tax under this chapter may not also impose an innkeeper's tax under another chapter. As added by Act…

Sec. 2. As used in this chapter: "Executive" and "fiscal body" have the same meanings that are prescribed by IC 36-1-2. "Gross retail income" and "person" have the same meanings that are prescribed by IC 6-2.5-1. As added by Acts 1982, P.L.1, SEC.21.

Sec. 3. (a) The fiscal body of a county may levy a tax on every person engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any: (1) hotel; (2) motel; (3) boat motel; (4) inn; (5) college or…

Sec. 4. (a) If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention, visitor, and tourism promotion fund. He shall deposit in this fund all amounts he receives under that section. (b) In a county in which a commission has been establi…

Sec. 5. (a) If a tax is levied under section 3 of this chapter, the county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint c…

Sec. 6. (a) The commission may: (1) accept and use gifts, grants, and contributions from any public or private source, under terms and conditions that the commission considers necessary and desirable; (2) sue and be sued; (3) enter into contracts and agreements; (4) make rules ne…

Sec. 6.7. (a) This section applies only to Howard County. (b) This section applies only to rooms, lodgings, or accommodations located within: (1) an inn; (2) a hotel; or (3) a motel. (c) As used in this section, "innkeeper's tax" means the tax that except as provided in this sect…

Sec. 7. All money coming into possession of the commission shall be deposited, held, secured, invested, and paid in accordance with statutes relating to the handling of public funds. The handling and expenditure of money coming into possession of the commission is subject to audi…

Sec. 8. (a) A member of the commission who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law for that transfer; or (2) approves a transfer for a purpose not permitted under law; commits a Level 6 felony. (b) A person who receives a…

Sec. 1. Except as provided in IC 6-1.1-17-16(i), when fixing a budget, tax rate, and tax levy under IC 6-1.1-17-5, the officers of a political subdivision may not fix a budget or tax levy which exceeds the amount published by the political subdivision. The portion of a budget or …

Sec. 10. (a) If the proper officers of a political subdivision make an appropriation for an item which exceeds the amount which they are permitted to appropriate under this chapter, they are guilty of malfeasance in office and are liable to the political subdivision in an amount …

Sec. 11. If there is a conflict between the provisions of this chapter and the provisions of IC 6-1.1-18.5 or IC 20-46, the provisions of IC 6-1.1-18.5 and IC 20-46 control with respect to the adoption of, review of, and limitations on budgets, tax rates, and tax levies. [1975 Pr…

Sec. 12. (a) For purposes of this section, "maximum rate" refers to the maximum: (1) property tax rate or rates; or (2) special benefits tax rate or rates; referred to in the statutes listed in subsection (d). (b) The maximum rate for taxes first due and payable after 2003 is the…

Sec. 2. (a) Before January 1, 2009, the state may not impose a combined ad valorem property tax rate on tangible property that exceeds the sum of the ad valorem property tax rates permitted under IC 4-9.1-1-8, IC 15-1.5-7-3 (before July 1, 2008), and IC 15-13-8-3 (after June 30, …

Sec. 28. (a) This section applies to a township if: (1) the township has previously submitted a petition, or petitions, under this section in any year after December 31, 2016; (2) the sum of all adjustments determined under STEP THREE of subsection (c) for the petition or petitio…

Sec. 3. (a) Except as provided in subsection (b), the sum of all tax rates for all political subdivisions imposed on tangible property within a political subdivision may not exceed: (1) forty-one and sixty-seven hundredths cents ($0.4167) on each one hundred dollars ($100) of ass…

Sec. 34. (a) Except as otherwise provided in this section, this section: (1) does not apply until the expiration of IC 20-45-8 under IC 20-45-8-29; and (2) upon the expiration of IC 20-45-8 under IC 20-45-8-29, applies only to a school corporation that has under its jurisdiction …

Sec. 34.5. (a) This section applies only to Knox Township in Jay County. (b) Subject to subsection (c), the executive of a township described in subsection (a) may, after approval by the fiscal body of the township, and before August 1, 2024, submit a petition to the department o…

Sec. 4. Except as otherwise provided in this chapter, the proper officers of a political subdivision shall appropriate funds in such a manner that the expenditures for a year do not exceed its budget for that year as finally determined under this article. [Pre-1975 Property Tax R…

Sec. 5. (a) If the proper officers of a political subdivision desire to appropriate more money for a particular year than the amount prescribed in the budget for that year as finally determined under this article, they shall hold a public hearing after submitting the following in…

Sec. 6. (a) The proper officers of a political subdivision may transfer money from one major budget classification to another within a department or office if: (1) they determine that the transfer is necessary; (2) the transfer does not require the expenditure of more money than …

Sec. 6.5. Monies raised by taxes levied by a political subdivision and budgeted for volunteer firefighting contracts and purposes, if appropriated and spent by that political subdivision, shall be appropriated and spent for those purposes only. As added by Acts 1979, P.L.58, SEC.…

Sec. 7. Notwithstanding the other provisions of this chapter, the fiscal officer of a political subdivision may appropriate funds received from a person (as defined in IC 6-1.1-1-10) if: (1) the funds are received as a result of damage to property of the political subdivision; an…

Sec. 7.5. Notwithstanding any other law, the appropriating body of a political subdivision may appropriate any funds received as a grant from the state or the federal government without using the additional appropriation procedures under section 5 of this chapter, if the funds ar…

Sec. 8. (a) Except as provided in subsections (b) and (c), a political subdivision may not expend any funds which it has received from the state and which it is required to include in its budget estimate under IC 6-1.1-17-2 unless: (1) the funds have been included in a budget est…

Sec. 9. Notwithstanding the other provisions of this chapter, the proper officer or officers of a political subdivision may: (1) reappropriate money recovered from erroneous or excessive disbursements if the error and recovery are made within the current budget year; or (2) refun…

Sec. 0.3. As used in this chapter, "authority" means the Indiana housing and community development authority established by IC 5-20-1-3. As added by P.L.124-2024, SEC.19.

Sec. 0.5. As used in this chapter, "business firm" means any business entity authorized to do business in the state of Indiana that has state tax liability. As added by P.L.124-2024, SEC.20.

Sec. 0.7. As used in this chapter, "community based organization" has the meaning set forth in IC 4-4-28-1.7. As added by P.L.124-2024, SEC.21.

Sec. 1. As used in this chapter, "community development corporation" has the meaning set forth in IC 4-4-28-2. As added by P.L.15-1997, SEC.2.

Sec. 10. (a) The amount of tax credits allowed under this chapter may not exceed two hundred thousand dollars ($200,000) in any state fiscal year. (b) The department shall: (1) record the time of filing of each tax return claiming the credit under section 9 of this chapter; and (…

Sec. 11. A tax credit shall be allowable under this chapter only for the taxable year of the taxpayer in which the contribution qualifying for the credit is paid. As added by P.L.15-1997, SEC.2.

Sec. 2. As used in this chapter, "fund" refers to an individual development account fund established by a community development corporation or community based organization under IC 4-4-28-13. As added by P.L.15-1997, SEC.2. Amended by P.L.124-2024, SEC.22.