Title 6, TITLE 6. TAXATION

carryover; information on adopting document Sec. 5. (a) The officers of political subdivisions shall meet each year to fix the budget, tax rate, and tax levy of their respective subdivisions for the ensuing budget year as follows: (1) The board of school trustees of a school corp…

As added by P.L.50-1996, SEC.5. Amended by P.L.2-1997, SEC.18. Repealed by P.L.96-2000, SEC.8.

Sec. 5.2. If an ordinance to fix a city budget, tax rate, and tax levy is: (1) vetoed by the city executive under IC 36-4-6-16(a)(2); or (2) considered vetoed under IC 36-4-6-16(b); and the veto is effective on a date later than October 1, the city's legislative body has thirty (…

Sec. 5.3. A school corporation shall specify in its proposed budget the anticipated amount that will be transferred from the total revenue deposited in the school corporation's education fund to its operations fund during the next calendar year. At its public hearing to adopt a b…

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.50-1996, SEC.6; P.L.178-2001, SEC.3; P.L.224-2007, SEC.8; P.L.146-2008, SEC.151. Repealed by P.L.257-2019, SEC.37.

and tax rate 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 …

[Pre-1975 Property Tax Recodification Citation: 6-1-46-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.90-2002, SEC.150; P.L.228-2005, SEC.19; P.L.2-2006, SEC.37; P.L.224-2007, SEC.10; P.L.146-2008, SEC.153. Repealed by P.L.257-2019, SEC.39.

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…

[Pre-1975 Property Tax Recodification Citations: 6-1-46-5 part; 6-1-46-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1981, P.L.52, SEC.3; P.L.44-1991, SEC.3; P.L.224-2007, SEC.11; P.L.146-2008, SEC.154; P.L.182-2009(ss), SEC.118. Repealed by P.L.257-2019, SEC.40…

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-…

information with Internal Revenue Service; other states 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 …

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. IC 6-8.1-17-4 Preparation of income tax returns; substantial …

the return 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 re…

on any return 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 depart…

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 ($…

using PTINs 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 b…

tax returns; hearing; judicial review 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 goo…

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…

industry; creation; membership; organization 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 adj…

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. 6.5. (a) This section applies only to Boone County. (b) The county fiscal body may adopt a resolution authorizing an agreement described in section (6)(b) of this chapter that pledges all or part of the amounts received from the tax imposed under section 3 of this chapter to…

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 …

recovery 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 a…

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…

annual adjustment 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…

Expired 1-1-2015 by P.L.137-2012, SEC.31.

[Pre-2006 Education Finance Recodification Citations: subsection (a) formerly 21-2-15-11(b); subsection (b) formerly 21-2-15-11(c); subsection (c) formerly 21-2-15-11(d).] As added by P.L.2-2006, SEC.44. Amended by P.L.219-2007, SEC.53. Repealed by P.L.137-2012, SEC.32.

Expired 6-30-2015 by P.L.257-2013, SEC.11.

As added by P.L.257-2013, SEC.12. Expired 7-1-2016 by P.L.257-2013, SEC.12.

As added by P.L.257-2013, SEC.13. Expired 7-1-2015 by P.L.257-2013, SEC.13.

Expired 6-30-2015 by P.L.257-2013, SEC.14.

As added by P.L.257-2013, SEC.15. Expired 6-30-2016 by P.L.257-2013, SEC.15.

Expired 6-30-2015 by P.L.257-2013, SEC.16. IC 6-1.1-18-20 Expired Expired 6-30-2015 by P.L.257-2013, SEC.17.

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, …

As added by P.L.257-2013, SEC.18. Expired 1-1-2016 by P.L.257-2013, SEC.18.

As added by P.L.183-2014, SEC.22. Expired 6-30-2016 by P.L.183-2014, SEC.22.

As added by P.L.180-2016, SEC.10. Expired 6-30-2019 by P.L.180-2016, SEC.10.

As added by P.L.255-2017, SEC.15. Expired 6-30-2021 by P.L.255-2017, SEC.15.

Sec. 25. (a) This section applies only to Highland Township in Greene County. (b) The executive of the township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for an increase in the township's maximum permissible ad…

Sec. 26. (a) This section applies only to Taylor Township in Greene County. (b) The executive of the township may, upon approval by the township fiscal body, submit a petition to the department of local government finance for: (1) an increase in the township's maximum permissible…

As added by P.L.257-2019, SEC.52. Expired 6-30-2022 by P.L.257-2019, SEC.52.

property tax levy for its firefighting and emergency services fund; formula; calculation Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 28. (a) The executive of a township may, upon approval by the town…

maximum ad valorem property tax levy; formula; calculation Sec. 29. (a) The board of trustees of a fire protection district may, upon approval by the county legislative body, submit a petition to the department of local government finance for an increase in the fire protection di…