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Indiana Statutes, Title 6

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Indiana/Statutes

← All Indiana coverage

Title 6, TAXATION

323 chapters · 4,465 sections in this title.

All chapters in Title 64,465 Ch 1, General Definitions and Rules of Con…286 Ch 4, Procedures for Real Property Assessment183 Ch 5, Real Property Assessment Records169 Ch 2, Imposition of Tax149 Ch 3, Procedures for Personal Property Ass…144 Ch 11, Exemption Procedures135 Ch 6, Assessment of Certain Forest Lands128 Ch 10, Exemptions124 Ch 8, Taxation of Public Utility Companies108 Ch 2.5, Special Fuel Tax97 Ch 15, Procedures for Review and Appeal of …95 Ch 12, Assessed Value Deductions and Deduct…94 Ch 1.1, Gasoline Tax91 Ch 7, Taxation of Mobile Homes89

4,465 sections·Filtered byTitle 6✕

Ind. Code § 6-9-20-2 Definitions
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Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.83-1985, SEC.1.
Ind. Code § 6-9-20-3 Imposition of tax by ordinance
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Sec. 3. (a) The fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), it shall immediately s…
Ind. Code § 6-9-20-4 Taxable transactions; exemptions
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Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to any transaction in which food or beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail merchant; (2) in the co…
Ind. Code § 6-9-20-5 Rate of tax
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Sec. 5. The county food and beverage tax imposed on a food or beverage transaction described in section 4 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…

Showing 2,151–2,200 of 4,465

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Ind. Code § 6-9-20-6 Procedures for imposition, payment, and collection; returns

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Sec. 6. The tax that may be imposed under this chapter shall be imposed, paid, and collected in the same manner that the state gross retail tax is imposed, paid, and collected under IC 6-2.5. However, the return to be filed for the payment of the taxes may be made on separate ret…

Ind. Code § 6-9-20-7.5 Payment to county treasurer and Evansville controller

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Sec. 7.5. If the county fiscal body has determined to continue the tax to finance improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities or to finance the acquisition, construction, and equipping of an aren…

Ind. Code § 6-9-20-8.5 Auditorium fund; deposits; use of fund

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Sec. 8.5. (a) If the tax imposed under section 3 of this chapter is continued to finance improvements to the county auditorium or auditorium renovation resulting in a new convention center and related parking facilities, the county treasurer shall establish an auditorium fund. (b…

Ind. Code § 6-9-20-8.7 Bonds, leases, or other obligations; validity

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Sec. 8.7. (a) The county may issue bonds, enter into leases, or incur other obligations to: (1) pay any costs associated with the financing, construction, renovation, improvement, and equipping of a county auditorium or auditorium renovation resulting in a new convention center a…

Ind. Code § 6-9-20-8.8 Arena fund; deposits; use of excess revenue for arena fund

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Sec. 8.8. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the county treasurer shall determine whether there is any food and be…

Ind. Code § 6-9-20-8.9 Arena fund; deposits; use of fund for arena financing

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Sec. 8.9. (a) If the tax imposed under section 3 of this chapter is continued to finance the acquisition, construction, and equipping of an arena and other facilities that serve or support the arena activities, the most populated municipality in the county may issue bonds, enter …

Ind. Code § 6-9-20-9 Bonds, leases, or other obligations; covenants of general assembly

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Sec. 9. With respect to bonds, leases, or other obligations for which a pledge of revenues of the food and beverage tax imposed under this chapter has been made by the county as set forth in section 8.7 or 8.9 of this chapter, and bonds issued by a lessor that are payable from le…

Ind. Code § 6-9-20-9.5 Arena fund; deposits; use of fund for arena financing

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Sec. 9.5. If: (1) the county treasurer has certified to the treasurer of state that: (A) the last of the bonds issued to finance the improvements to a county auditorium or auditorium renovation resulting in a new convention center and related parking facilities; and (B) the last …

Ind. Code § 6-1.1-20-0.3 Public education corporation assumes powers and duties of school city; distribution of revenue

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Sec. 0.3. (a) After March 31, 2026, a school city (as defined in IC 20-25-2-12) may not exercise the powers and duties under this chapter and instead the public education corporation assumes the powers and duties of the school city as set forth in IC 20-25.3-5. (b) Subject to IC …

Ind. Code § 6-1.1-20-0.5 Project cost; exception for donations

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Sec. 0.5. (a) This section applies to a preliminary determination to issue bonds or enter into a lease made after June 30, 2013. (b) In determining whether a project is a controlled project for purposes of this chapter and whether the petition and remonstrance process under secti…

Ind. Code § 6-1.1-20-0.7 Project costs for a political subdivision located in Hamilton County; exemption for money segregated for use in the project

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Sec. 0.7. (a) This section applies only to a preliminary determination made after June 30, 2015, by a political subdivision located in Hamilton County, other than a school corporation, to issue bonds or enter into a lease. (b) In determining whether a project is a controlled proj…

Ind. Code § 6-1.1-20-1 "Bonds"

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Sec. 1. For purposes of this chapter, the term "bonds" means any bonds or other evidences of indebtedness payable from property taxes, but does not include: (1) notes representing loans under IC 36-2-6-18, IC 36-3-4-22, IC 36-4-6-20, or IC 36-5-2-11 which are payable within five …

Ind. Code § 6-1.1-20-1.1 "Controlled project"

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Sec. 1.1. (a) As used in this chapter, "controlled project" means any project financed by bonds or a lease, except for the following: (1) A project for which the political subdivision reasonably expects to pay: (A) debt service; or (B) lease rentals; from funds other than propert…

Ind. Code § 6-1.1-20-1.2 "Debt service"

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Sec. 1.2. As used in this chapter, "debt service" means principal of and interest on bonds. The term includes the repayment of an advance from the common school fund under IC 20-49-4-8. As added by P.L.25-1995, SEC.41. Amended by P.L.2-2006, SEC.52.

Ind. Code § 6-1.1-20-1.3 "Lease"

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Sec. 1.3. As used in this chapter, "lease" means a lease by a political subdivision of any project with lease rentals payable from property taxes that are exempt from the levy limitations of IC 6-1.1-18.5 or (before January 1, 2009) IC 20-45-3. As added by P.L.25-1995, SEC.42. Am…

Ind. Code § 6-1.1-20-1.4 "Lease rentals"

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Sec. 1.4. As used in this chapter, "lease rentals" means the payments required under a lease. As added by P.L.25-1995, SEC.43.

Ind. Code § 6-1.1-20-1.5 "Obligations"

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Sec. 1.5. As used in this chapter, "obligations" refers to a contract or promise to pay of a political subdivision that would be considered a bond or lease under this chapter but for the fact that it is payable solely from funds other than property taxes. As added by P.L.25-1995,…

Ind. Code § 6-1.1-20-1.6 "Property taxes"

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Sec. 1.6. As used in this chapter, "property taxes" means a property tax rate or levy to pay debt service or to pay lease rentals, but does not include taxes allocated for an allocation area under IC 6-1.1-39-5, IC 8-22-3.5-9, IC 36-7-14-39, IC 36-7-15.1-26, or IC 36-7-15.1-53. A…

Ind. Code § 6-1.1-20-1.7 "Project"

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Sec. 1.7. As used in this chapter, "project" means any project or purpose for which a political subdivision may issue bonds or enter into leases, including a sale-lease back of an existing building. As added by P.L.25-1995, SEC.46.

Ind. Code § 6-1.1-20-1.8 "County voter registration office"

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Sec. 1.8. As used in this chapter, "county voter registration office" means the following: (1) A board of registration established under IC 3-7-12 or by a county executive acting under IC 3-7-12. (2) A board of elections and registration (as defined in IC 3-5-2.1-12). (3) The off…

Ind. Code § 6-1.1-20-1.9 "Registered voter", "eligible voter", and "owner of property"

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Sec. 1.9. (a) As used in this chapter, "registered voter" means the following: (1) In the case of a petition under section 3.1 of this chapter to initiate a petition and remonstrance process, an individual who is registered to vote in the political subdivision on the date the cou…

Ind. Code § 6-1.1-20-10 Restrictions on promoting a position on a petition and remonstrance

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Sec. 10. (a) This section applies to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease; and (2) any other political subdivision that has assessed value within the same taxing district as t…

Ind. Code § 6-1.1-20-10.1 Restrictions on promoting a position on a referendum

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Sec. 10.1. (a) This section applies only to: (1) a political subdivision that adopts an ordinance or a resolution making a preliminary determination to issue bonds or enter into a lease subject to sections 3.5 and 3.6 of this chapter; and (2) any other political subdivision that …

Ind. Code § 6-1.1-20-11 Standards; validity of signatures on petition

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Sec. 11. (a) This section applies to the determination of the validity of a signature on a document required for a petition and remonstrance procedure under this chapter. (b) If: (1) the validity of a signature is uncertain; and (2) this section does not establish a standard to b…

Ind. Code § 6-1.1-20-12 Distribution of levy approved in referendum

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Sec. 12. (a) This section applies to taxes first due and payable in 2012 or a subsequent year. (b) The county auditor shall distribute proceeds collected from an allocation area (as defined in IC 6-1.1-21.2-3) that are attributable to property taxes imposed after being approved b…

Ind. Code § 6-1.1-20-2 Lease obligations and issuance of instruments authorized

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Sec. 2. A political subdivision may, subject to the limitations provided by law, issue any bonds, notes, or warrants, or enter into any leases or obligations that it considers necessary. [Pre-1975 Property Tax Recodification Citation: 6-1-1-25 part.] Formerly: Acts 1975, P.L.47, …

Ind. Code § 6-1.1-20-2.5 Allocation of certain project costs

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Sec. 2.5. For purposes of this chapter, the cost of a project by a school corporation career and technical education school described in IC 20-37-1-1 that is funded through an advance from the common school fund under IC 20-49 shall be allocated among the organizing school corpor…

Ind. Code § 6-1.1-20-3.1 Procedures to be completed by political subdivision before imposing property taxes for bonds or lease for certain projects; thresholds

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Sec. 3.1. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to the following: (1) A controlled project (as defined in section 1.1 of this chapter as in effect June 30, 2008) for which the proper officers of a political subdivision make a preliminary d…

Ind. Code § 6-1.1-20-3.2 Petition and remonstrance process for bonds or lease for certain projects

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Sec. 3.2. (a) Subject to section 3.5(a)(1)(C) of this chapter, this section applies only to controlled projects described in section 3.1(a) of this chapter. (b) If a sufficient petition requesting the application of a petition and remonstrance process has been filed as set forth …

Ind. Code § 6-1.1-20-3.3 Applicability of other statutes to imposition of property taxes

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Sec. 3.3. Notwithstanding any other law, a political subdivision may issue or enter into obligations under any statute that requires or permits the imposition of property taxes to pay debt service or lease rentals without pledging to impose property taxes, if necessary, to pay th…

Ind. Code § 6-1.1-20-3.5 Procedures required before imposing property taxes for bonds or lease for certain projects; thresholds; petition requesting initiation of referendum

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Sec. 3.5. (a) This section applies only to a controlled project that meets the following conditions: (1) The controlled project is described in one (1) of the following categories: (A) An elementary school building, middle school building, high school building, or other school bu…

Ind. Code § 6-1.1-20-3.6 Referendum process for bonds or lease for certain projects; imposition of property taxes to pay debt service

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Sec. 3.6. (a) Except as provided in sections 3.7 and 3.8 of this chapter, this section applies only to a controlled project described in section 3.5(a) of this chapter. (b) In the case of a controlled project: (1) described in section 3.5(a)(1)(A) through 3.5(a)(1)(C) of this cha…

Ind. Code § 6-1.1-20-3.7 Political subdivision resolution to apply local public question process if no petition requested the application or in certain disaster, accident, or emergency circumstances

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Sec. 3.7. (a) This section applies to the following: (1) The issuance of bonds or the entering into a lease for a controlled project: (A) to which section 3.5 of this chapter applies; and (B) for which a sufficient petition requesting the application of the local public question …

Ind. Code § 6-1.1-20-3.8 Procedure for initiating referendum for certain projects when petition and remonstrance process would otherwise apply

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Sec. 3.8. (a) This section applies to the issuance of bonds or the entering into a lease for a controlled project to which section 3.1 of this chapter applies. (b) If the proper officers of a political subdivision make a preliminary determination to issue bonds or enter into a le…

Ind. Code § 6-1.1-20-3.9 Eligibility to vote on public question

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Sec. 3.9. An individual who changes residence from a location within a school corporation to a location outside the school corporation less than thirty (30) days before an election under this chapter is not an eligible voter and may not vote on a public question. As added by P.L.…

Ind. Code § 6-1.1-20-4.1 School corporations; time period limitation on succeeding referendum tax levies

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Sec. 4.1. This section applies to all school corporations. During the calendar year immediately succeeding the final calendar year in which a school corporation's previously approved controlled project referendum tax levy is imposed under this chapter, the school corporation may …

Ind. Code § 6-1.1-20-4.2 Petition and remonstrance process for certain projects with a subsequent change in scope

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Sec. 4.2. (a) This section applies only if, with respect to a particular controlled project that fulfilled the petition and remonstrance process under sections 3.1 and 3.2 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond t…

Ind. Code § 6-1.1-20-4.3 Petition and referendum process for certain projects with a subsequent change in scope

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Sec. 4.3. (a) This section applies only if, with respect to a particular controlled project that fulfilled the referendum process under sections 3.5 and 3.6 of this chapter, the political subdivision subsequently changes the scope of the controlled project beyond that initially p…

Ind. Code § 6-1.1-20-4.5 Maintenance emergencies

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Sec. 4.5. (a) As used in this section, "maintenance emergency" refers to a response to a condition that is not otherwise subject to the application of section 1.1(a)(6) of this chapter and includes: (1) repair of a boiler or chiller system; (2) roof repair; (3) storm damage repai…

Ind. Code § 6-1.1-20-4.6 Department of local government finance; determination of tax rate for annual levy and other information of ballot language

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Sec. 4.6. Each year, the county auditor, with cooperation from the department of local government finance, shall determine the tax rate needed to raise the maximum amount of the annual levy for the year as described under sections 3.6 and 4.3 of this chapter, as applicable, and d…

Ind. Code § 6-1.1-20-5 Issuance of bonds or leases in excess of $5,000; objections by taxpayers to certain bonds or leases

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Note: This version of section effective until 7-1-2027. See also following version of this section, effective 7-1-2027. Sec. 5. (a) When the proper officers of a political subdivision decide to issue bonds or enter into leases in a total amount which exceeds five thousand dollars…

Ind. Code § 6-1.1-20-6 Department of local government finance hearing on taxpayers' objections; department action; appeal

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Sec. 6. (a) Upon receipt of a certified petition filed in the manner prescribed in section 5(b) of this chapter, the department of local government finance shall fix a time and place for a hearing on the matter. The department of local government finance shall hold the hearing no…

Ind. Code § 6-1.1-20-7 Interest rate in excess of 8%; approval by department of local government finance of certain bonds

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Sec. 7. (a) This section does not apply to bonds, notes, or warrants for which a political subdivision: (1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as described in section 5 of this chapter; or (2) in…

Ind. Code § 6-1.1-20-7.5 Review and approval by department of local government

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finance not required for certain bonds or leases Sec. 7.5. This section applies only to bonds, leases, and other debt for which a political subdivision: (1) after June 30, 2008, makes a preliminary determination as described in section 3.1 or 3.5 of this chapter or a decision as …

Ind. Code § 6-1.1-20-9 Public improvement bonds, ordinance, or resolution; construction bidding

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Sec. 9. (a) When the proper officers of a political subdivision decide to issue bonds payable from property taxes to finance a public improvement or enter into a lease rental agreement payable from property taxes to finance a public improvement, they shall adopt an ordinance or r…

Ind. Code § 6-3.1-20-1 "Indiana income"

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Sec. 1. As used in this chapter, "Indiana income" means the adjusted gross income of an individual taxpayer, and the individual's spouse, if the individual files a joint adjusted gross income tax return. As added by P.L.151-2001, SEC.5. Amended by P.L.166-2014, SEC.22.