Title 6, TITLE 6. TAXATION

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…

As added by P.L.159-2020, SEC.28. Expired 6-30-2023 by P.L.159-2020, SEC.28.

As added by P.L.159-2020, SEC.29. Expired 6-30-2023 by P.L.159-2020, SEC.29. IC 6-1.1-18-32 Expired As added by P.L.159-2020, SEC.30. Expired 6-30-2023 by P.L.159-2020, SEC.30.

Sec. 33. (a) This section applies only to the town of LaGrange. (b) The executive of the town may, upon approval by the fiscal body of the town, submit a petition to the department of local government finance for an increase in the town's maximum permissible ad valorem property t…

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(a); and (2) upon the expiration of IC 20-45-8 under IC 20-45-8-29(a), applies only to a school corporation that has under its jurisdi…

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…

appropriation for which the underlying purpose is a bond issue 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, the…

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…

refunds without appropriation 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 cur…

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 application for allowance of a credit required under section 9 of thi…

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 under IC 4-4-28-13. As added by P.L.15-1997, SEC.2.

Sec. 3. As used in this chapter, "individual development account" has the meaning set forth in IC 4-4-28-5. As added by P.L.15-1997, SEC.2.

Sec. 4. 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.15-1997, SEC.2.…

Sec. 4.5. As used in this chapter, "qualified contribution" means a contribution to a fund for which a community development corporation has received an allocation of tax credits under IC 4-4-28-13. As added by P.L.50-2016, SEC.10.

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. 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) A person that or an individual who desires to claim a tax credit as provided in this chapter shall file with the department, in the form approved by the department, an application stating the amount of the qualified contribution that the person or individual proposes …

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, including emergency rules in the manner provided under IC 4-22-2-37.1, for the administration and enforcement of this chapter. As added by P.L.97-2021, SEC.2.

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…

on client funds 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 …

party payroll services 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 wi…

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…

address 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 a…

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…

creation; 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 and visitor industry in the county. (b) The commission consists of seven (7) members. The …

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 …

As added by Acts 1978, P.L.34, SEC.2. Amended by Acts 1979, P.L.208, SEC.8; Acts 1982, P.L.46, SEC.1; P.L.65-1985, SEC.17; P.L.24-1986, SEC.18; P.L.382-1987(ss), SEC.52; P.L.5-1988, SEC.43; P.L.345-1989(ss), SEC.1; P.L.51-1990, SEC.1; P.L.1-1991, SEC.40; P.L.240-1991(ss2), SEC.48…

As added by Acts 1980, P.L.43, SEC.2. Amended by P.L.64-1985, SEC.2; P.L.342-1989(ss), SEC.3; P.L.58-1991, SEC.1; P.L.41-1993, SEC.19; P.L.90-2002, SEC.174; P.L.23-2004, SEC.30 and P.L.1-2004, SEC.28. Repealed by P.L.2-2006, SEC.199.

As added by P.L.75-1983, SEC.2. Repealed by P.L.65-1985, SEC.19.

As added by P.L.82-1989, SEC.1. Amended by P.L.12-1992, SEC.22; P.L.6-1997, SEC.88; P.L.90-2002, SEC.190. Repealed by P.L.2-2006, SEC.199.

As added by P.L.291-2001, SEC.241. Amended by P.L.90-2002, SEC.191; P.L.224-2003, SEC.259. Repealed by P.L.2-2006, SEC.199.

As added by P.L.347-1989(ss), SEC.4. Amended by P.L.1-1990, SEC.73. Repealed by P.L.2-2006, SEC.199.

As added by P.L.276-2003, SEC.2. Amended by P.L.1-2005, SEC.91. Repealed by P.L.2-2006, SEC.199.