Title 6, TAXATION

Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and (2) IC 6-5.5 (the financial institutions tax); as computed after the application of all credits that un…

Sec. 6. (a) Subject to the limitations provided in subsection (b) and sections 7, 8, 9, 10, and 11 of this chapter, the department shall grant a tax credit against any state tax liability due equal to fifty percent (50%) of the amount of a qualified contribution made in a taxable…

Sec. 7. If a pass through entity is entitled to a credit under section 6 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credit equal to: (1) the t…

Sec. 8. The credit provided under section 7 of this chapter is in addition to a tax credit to which a shareholder, partner, or member of a pass through entity is otherwise entitled under IC 6-3, this article, or IC 6-5.5. However, a pass through entity and a shareholder, partner,…

Sec. 9. (a) The community development corporation or community based organization, on behalf of a business firm or person that desires to claim a tax credit as provided in this chapter, shall file with the authority, in the form approved by the authority, documentation stating th…

Sec. 1. As used in this chapter, "payroll service provider" means a third party service provider that is authorized to prepare and file returns, withdraw funds and hold the funds in the payroll service provider's bank account, remit payment, and take other similar reporting and c…

Sec. 10. The department may adopt rules under IC 4-22-2 for the administration and enforcement of this chapter. As added by P.L.97-2021, SEC.2. Amended by P.L.93-2024, SEC.60.

Sec. 2. As used in this chapter, "responsible person" means an officer or director of a payroll service provider, or an employee or any other person affiliated with a payroll service provider, who is responsible for collecting, accounting for, and paying withholding taxes on beha…

Sec. 3. (a) The department shall require each payroll service provider to annually register with the department in the manner prescribed by the department. (b) The department shall prescribe the annual registration form to be used by a registrant under subsection (a). The form mu…

Sec. 4. Notwithstanding section 3(b)(2) of this chapter, a payroll service provider shall be permitted to retain any income generated on client funds while held in a payroll service provider's legal possession pending remittance to authorized payees if the client agreement expres…

Sec. 5. A contract entered into by a business client with a payroll service provider for third party payroll services must include a provision that substantially specifies that if the payroll service provider fails to deposit a business client's employer withholding taxes when du…

Sec. 6. (a) If a payroll service provider knowingly or intentionally fails to remit taxes withheld pursuant to IC 6-3-4, the payroll service provider is liable and the responsible persons of the payroll service provider shall be personally liable for such taxes that were withheld…

Sec. 7. The department may charge an annual fee for registration under this chapter. The following apply to any fee charged by the department under this section: (1) The fee must be imposed in a range of amounts based on the number of clients of a payroll service provider. (2) Th…

Sec. 8. The employer's address shall be the address of record with the department for withholding tax purposes. An employer's address of record with the department may be changed only by direct written request from the employer. A payroll service provider may not change an addres…

Sec. 9. The department shall provide notice to an employer when a payment of taxes pursuant to IC 6-3-4 has been remitted by either the employer or the payroll service provider or any other entity that pays the taxes on behalf of the employer. The department may provide the notic…

Sec. 1. This chapter applies to a county having a population of more than two hundred thousand (200,000) and less than two hundred fifty thousand (250,000). As added by P.L.97-1983, SEC.3. Amended by P.L.12-1992, SEC.47; P.L.170-2002, SEC.44; P.L.119-2012, SEC.66; P.L.104-2022, S…

Sec. 2. As used in this chapter: "Fiscal body" and "executive" 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 P.L.97-1983, SEC.3. Amended by P.L.73-1999, SEC.1.…

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) inn; or (4) tourist cabin; that has…

Sec. 4. If a tax is levied under section 3 of this chapter, the county treasurer shall establish a convention and visitor promotion fund. He shall deposit in this fund all amounts he receives under that section. Money in this fund may be expended only to promote and solicit conve…

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 and visitor industry in the county. (b) The commission consists of seven (7) members plus any additional members …

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. 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. As used in this chapter, "appeal" refers to an appeal taken or petition to the department of local government finance by or in respect of a school corporation under any of the following: (1) IC 6-1.1-17. (2) IC 20-43. (3) IC 20-46-8. [Pre-1975 Property Tax Recodification …

Sec. 3. When an appeal is taken to the department of local government finance, the department may exercise the powers described in IC 6-1.1-17 to revise, change, or increase the budget, tax levy, or tax rate of the appellant school corporation. [Pre-1975 Property Tax Recodificati…

Sec. 5.3. The department of local government finance may correct mathematical errors in data for any school corporation. As added by P.L.1-1991, SEC.47. Amended by P.L.90-2002, SEC.185; P.L.2-2006, SEC.49.

Sec. 7. (a) A tax levy is not invalid because of the failure of the department of local government finance to complete its duties within the time or time limits provided by this chapter or any other law. (b) Subject to this chapter, the department of local government finance may …

Sec. 1. As used in this chapter, "state and local tax liability" means a taxpayer's total tax liability incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 6-3.6 (local income tax); (3) IC 6-5.5 (the financial institutions tax); and (4) IC 27-1-1…

Sec. 1.5. As used in this chapter, "pass through entity" means: (1) a corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) a partnership; (3) a limited liability company; or (4) a limited liability partnership. As added by P.L.224-2003, SEC.194…

Sec. 2. (a) As used in this chapter, "qualified investment" means the amount of a taxpayer's expenditures that is: (1) for redevelopment or rehabilitation of property located within a community revitalization enhancement district designated under IC 36-7-13; (2) made under a plan…

Sec. 2.5. As used in this chapter, "taxpayer" means an individual or entity that has any state and local tax liability. As added by P.L.224-2003, SEC.195.

Sec. 3. (a) Except as provided in section 5 of this chapter and subject to IC 5-28-6-9, a taxpayer is entitled to a credit against the taxpayer's state and local tax liability for a taxable year if the taxpayer makes a qualified investment in that year. (b) The amount of the cred…

Sec. 4. If the amount of the credit determined under section 3 of this chapter for a taxable year exceeds the taxpayer's state tax liability for that taxable year, the taxpayer may carry the excess over to the immediately following taxable years. The amount of the credit carryove…

Sec. 5. (a) A taxpayer is not entitled to claim the credit provided by this chapter to the extent that the taxpayer substantially reduces or ceases its operations in Indiana in order to relocate them within the district. Determinations under this section shall be made by the depa…

Sec. 6. To receive the credit provided by this section, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department of state revenue. The taxpayer shall submit to the department of state revenue all information …

Sec. 7. A tax credit provided under this chapter is subject to the limitations set forth in IC 5-28-6-9. As added by P.L.213-2025, SEC.77.

Sec. 1. If a taxpayer: (1) purchases property or services in a transaction subject to a listed tax; (2) is required to remit the tax as an added amount to the consideration paid to the seller; (3) does not remit the tax due under the provisions of the tax; and (4) is not exempt f…

Sec. 2. The taxpayer shall be considered to have not remitted the tax to the department for purposes of this chapter if either the taxpayer or seller has obtained a refund of the tax. As added by P.L.205-2025, SEC.24.

Sec. 3. Any unpaid tax under this chapter shall be considered to have been due on the twentieth day of the month following the transaction. As added by P.L.205-2025, SEC.24.

Sec. 4. For purposes of this chapter: (1) if a taxpayer is subject to tax in a jurisdiction in Indiana but erroneously pays the tax to another jurisdiction in Indiana, the amount not remitted shall be the difference between the tax imposed by the jurisdictions but not less than z…

Sec. 5. Any tax due under this chapter shall be reported and remitted on forms and in the manner prescribed by the department. As added by P.L.205-2025, SEC.24.

Sec. 6. Any tax collected under this chapter shall be distributed in the manner otherwise provided for the previously uncollected tax. As added by P.L.205-2025, SEC.24.

Sec. 0.3. Any action taken by a county fiscal body in determining that an excise tax should be continued is legalized and validated, if the action would have been valid under section 3 of this chapter, as amended by P.L.28-1993. As added by P.L.220-2011, SEC.167.

Sec. 1. This chapter applies to a county having a population of more than one hundred eighty thousand (180,000) and less than one hundred eighty-five thousand (185,000). As added by P.L.83-1985, SEC.1. Amended by P.L.12-1992, SEC.48; P.L.170-2002, SEC.45; P.L.119-2012, SEC.67; P.…

Sec. 11. The financing of: (1) improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (2) the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena a…

Sec. 12. (a) The tax authorized under this chapter expires on the later of: (1) January 1, 2045; or (2) the date on which all bonds or lease agreements outstanding on May 7, 2023, for which a pledge of tax revenue is made under this chapter are completely paid. (b) Not later than…