Title 6, TITLE 6. TAXATION

Sec. 5.3. As used in this chapter, "NAICS" refers to the North American Industry Classification System. As added by P.L.197-2005, SEC.2.

Sec. 5.5. As used in this chapter, "NAICS industry sector" refers to industries that share the same first two (2) digits of the six (6) digit NAICS code assigned to industries in the NAICS Manual of the United States Office of Management and Budget. As added by P.L.197-2005, SEC.…

Sec. 7. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company; or (5) limited liability partnership. As added by P.L.41-1994, SEC.1…

Sec. 8. As used in this chapter, "related member" means a person that, with respect to the taxpayer during all or any portion of the taxable year, is any one (1) of the following: (1) An individual stockholder, or a member of the stockholder's family enumerated in Section 318 of …

Sec. 9. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agricultural organization…

Sec. 1. As used in this chapter, "alternative fuel" means a liquefied petroleum gas used in an internal combustion engine or motor to propel any form of vehicle, machine, or mechanical contrivance. The term includes all forms of fuel commonly or commercially known or sold as buta…

Sec. 2. As used in this chapter, "department" means the department of state revenue. As added by P.L.212-2014, SEC.9.

Sec. 3. As used in this chapter, "special fuel" has the meaning set forth in IC 6-6-2.5-22. As added by P.L.212-2014, SEC.9.

Sec. 4. (a) The owner of one (1) of the following motor vehicles that is registered in Indiana and that is propelled by alternative fuel shall obtain an alternative fuel decal for the motor vehicle and pay an annual fee in accordance with the following schedule: SCHEDULE Motor Ve…

Sec. 5. (a) The owner of a motor vehicle that is propelled by alternative fuel and is: (1) registered outside Indiana; and (2) operated on a public highway in Indiana; shall obtain a temporary trip permit. An alternative fuel temporary trip permit may be purchased from a licensed…

Sec. 6. (a) Before dispensing alternative fuel into a motor vehicle, a person desiring to make alternative fuel sales in Indiana must be licensed by the department as a propane dealer. A person may apply for a propane dealer license on a form prescribed by the department. The dep…

Sec. 7. (a) The administrator shall issue an alternative fuel decal to an owner of a motor vehicle propelled by alternative fuel who applies for a decal, pays to the administrator the fee, and provides the information that is required by the administrator. (b) An alternative fuel…

Sec. 8. (a) The owner of a motor vehicle propelled by alternative fuel shall affix the alternative fuel decal to the lower left side of the front windshield of the motor vehicle for which it was issued. The decal may be displayed only on the motor vehicle for which the decal was …

Sec. 9. A person may place or cause to be placed alternative fuel into the fuel supply tank of a motor vehicle only under one (1) of the following conditions: (1) The motor vehicle has a valid alternative fuel decal affixed to the front windshield. (2) The operator has a copy of …

Sec. 1. This chapter applies to a motorsports investment district established under IC 5-1-17.5. As added by P.L.233-2013, SEC.9.

Sec. 2. As used in this chapter, "qualified motorsports facility" has the meaning set forth in IC 5-1-17.5-14. As added by P.L.233-2013, SEC.9.

Sec. 3. As used in this chapter, "race day" means a day on which a race is conducted in which a competitor may earn points toward a series championship. As added by P.L.233-2013, SEC.9.

Sec. 4. (a) An admissions fee is imposed on each person charged for admission to a qualified motorsports facility on a race day. The admissions fee equals: (1) the price of each admission to a qualified motorsports facility; multiplied by (2) the applicable percentage determined …

Sec. 5. Each person who pays a price for admission to a qualified motorsports facility on a race day is liable for the fee imposed under this chapter. As added by P.L.233-2013, SEC.9.

Sec. 6. The person who collects the price for admission shall also collect the admissions fee imposed with respect to the price for admission. The person shall collect the fee at the same time the price for admission is paid, regardless of whether the price paid is for a single a…

Sec. 7. A person who collects an admissions fee under section 6 of this chapter shall remit the fee collections to the department of state revenue. The person shall remit the fees collected during a particular month before the fifteenth day of the following month. At the time the…

Sec. 8. The department of state revenue shall deposit the fees remitted under this chapter in the state general fund. As added by P.L.233-2013, SEC.9.

Sec. 9. The admissions fee expires on the later of: (1) the date on which the Indiana finance authority certifies to the Indiana motorsports commission, the department of state revenue, and the qualified motorsports facility that all bonds issued by the Indiana finance authority …

Sec. 1. This chapter applies to a county having a population of more than fifteen thousand four hundred fifty (15,450) and less than sixteen thousand (16,000). As added by Acts 1981, P.L.100, SEC.1. Amended by Acts 1982, P.L.1, SEC.18; P.L.12-1992, SEC.43; P.L.170-2002, SEC.40; P…

Sec. 2. (a) A county that imposes a tax pursuant to section 6 of this chapter shall create a five (5) member convention and visitors commission (referred to as the "commission" in this chapter), whose purpose it is to promote the development and growth of conventions and visitati…

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

Sec. 4. All expenses of the commission shall be paid from the fund required by section 7 of this chapter. The commission shall annually prepare a budget taking into consideration the recommendations made by a not-for-profit corporation qualifying under section 3 of this chapter a…

Sec. 5. Any not-for-profit corporation that receives funds under this chapter shall make a financial or other report upon request of the commission. As added by Acts 1981, P.L.100, SEC.1.

Sec. 6. (a) The county council 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 hotel, motel, inn, conference center, retreat center, or tourist cabin l…

Sec. 7. The county treasurer shall establish a convention and visitors fund. He shall deposit in the fund the money he receives under section 6 of this chapter. Money in the fund may be expended only as provided in this chapter. As added by Acts 1981, P.L.100, SEC.1. Amended by P…

Sec. 8. (a) A member of the commission who knowingly approves the transfer of funds to any person not qualified under this chapter for such a transfer, or approves a transfer for a purpose not permitted under this chapter, commits a Level 6 felony. (b) A person who receives a tra…

[Pre-1975 Property Tax Recodification Citation: 6-1-29-1.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.37-1992, SEC.10.

finance at any time Sec. 10. The department of local government finance may at any time review the assessment or reassessment of any tangible property and may reassess the property. Any change in an assessment is subject to the requirements and limitations prescribed in section 1…

appeal Sec. 11. The department of local government finance shall give notice by mail to a taxpayer whose assessment is to be reviewed under section 10 of this chapter. The notice shall state the time, place, and object of a hearing on the assessment. The time fixed for the hearin…

of local government finance Sec. 12. (a) As part of the review under IC 6-1.1-33.5-3(4) and IC 6-1.1-33.5-3(5) of the coefficient of dispersion study and property sales assessment ratio study submitted by a county under 50 IAC 27-4-4, the department of local government finance sh…

[Pre-1975 Property Tax Recodification Citation: 6-1-29-2.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.128. Repealed by P.L.219-2007, SEC.150.

[Pre-1975 Property Tax Recodification Citation: 6-1-29-8.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.129. Repealed by P.L.219-2007, SEC.150.

Sec. 4. The department of local government finance shall review the assessments of all tangible property made by the various counties of this state. If the department of local government finance determines that the assessment of a county appears to be improper, the department sha…

Sec. 5. (a) After holding the hearings referred to in section 4 of this chapter, the department of local government finance shall, in order to equalize assessed values in any county or in the state as a whole, issue an order increasing or decreasing assessed values of any tangibl…

Sec. 6. If the department of local government finance issues an equalization order under section 5 of this chapter, the department shall mail certified copies of the order to the auditor and the sheriff of each county affected by the order. The department of local government fina…

Sec. 7. The county assessor, a township assessor (if any), or ten (10) or more taxpayers who are affected by an equalization order issued under section 5 of this chapter may file a petition for review of the order with the county auditor of the county to which the equalization or…

finance; hearing; determination; appeal Sec. 8. (a) If a petition for review of an equalization order is filed with a county auditor under section 7 of this chapter, the county auditor shall immediately mail a certified copy of the petition and any information relevant to the pet…

Sec. 9. (a) If a hearing is required under section 4 or section 8 of this chapter, the department of local government finance shall give notice to the taxpayers of each county for which the department is to consider an increase in the assessments. The notice shall state the time,…

Sec. 1. The department shall establish an amnesty program for taxpayers having an unpaid use tax liability for a claiming transaction occurring before June 1, 2012. This chapter does not apply to a taxpayer's state gross retail or use tax liability from any other type of transact…

Sec. 2. The time in which a voluntary payment of tax liability may be made (or the taxpayer may enter into a payment program acceptable to the department for the payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement betw…

Sec. 3. The amnesty program established under this chapter must require the following: (1) That a taxpayer who enters an agreement described in section 2 of this chapter is not eligible for any other amnesty program that may be established. (2) That the taxpayer shall comply with…

Sec. 4. Upon payment by a taxpayer to the department of all use taxes due from the taxpayer for a tax period (or payment of the unpaid use taxes in full in the manner and time established in a written payment program agreement between the department and the taxpayer), the departm…

Sec. 5. Amnesty granted under this chapter is binding on the state and its agents. However, failure to pay the department all use taxes due for a tax period invalidates any amnesty granted under this chapter for that tax period. As added by P.L.205-2013, SEC.79.

another amnesty program Sec. 6. The department shall enforce an agreement with a taxpayer that prohibits the taxpayer from receiving amnesty in another amnesty program. As added by P.L.205-2013, SEC.79.

Sec. 1. The department shall conduct a public hearing no later than July 1 of each year. The commissioner and the department employee responsible for the administration of each division established under IC 6-8.1-4 shall preside over the hearing. As added by P.L.332-1989(ss), SEC…