Title 6, TITLE 6. TAXATION

As added by P.L.114-2006, SEC.2. Repealed by P.L.146-2008, SEC.810.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977(ss), P.L.3, SEC.2; P.L.66-1985, SEC.1; P.L.90-2002, SEC.175; P.L.178-2002, SEC.29; P.L.23-2004, SEC.31. Repealed by P.L.2-2006, SEC.199.

powers to revise, change, or increase budget, rate, or levy of school corporation 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…

[Pre-1975 Property Tax Recodification Citation: 6-1-67-4.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.24; Acts 1977(ss), P.L.3, SEC.3; Acts 1978, P.L.34, SEC.3; Acts 1981, P.L.73, SEC.1; P.L.69-1983, SEC.6; P.L.66-1985, SEC.2; P.L.24-1986, SEC.19; P.L…

As added by P.L.1-1991, SEC.42. Amended by P.L.25-1995, SEC.34; P.L.6-1997, SEC.87; P.L.90-2002, SEC.177; P.L.2-2006, SEC.48. Repealed by P.L.182-2009(ss), SEC.467.

As added by P.L.25-1995, SEC.35. Amended by P.L.90-2002, SEC.178. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.43; P.L.25-1995, SEC.36. Repealed by P.L.2-1996, SEC.297.

As added by P.L.2-1996, SEC.216. Amended by P.L.90-2002, SEC.179. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.44. Amended by P.L.2-1997, SEC.19; P.L.90-2002, SEC.180; P.L.85-2002, SEC.1; P.L.66-2003, SEC.54; P.L.14-2004, SEC.184. Repealed by P.L.2-2006, SEC.199.

As added by P.L.2-1996, SEC.217. Amended by P.L.90-2002, SEC.181. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.45. Amended by P.L.43-1992, SEC.2; P.L.1-1993, SEC.31; P.L.90-2002, SEC.182; P.L.1-2004, SEC.29 and P.L.23-2004, SEC.32. Repealed by P.L.2-2006, SEC.199.

As added by P.L.1-1991, SEC.46. Amended by P.L.90-2002, SEC.183. Repealed by P.L.2-2006, SEC.199.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-5.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.85-1987, SEC.6.

As added by P.L.36-1994, SEC.7. Amended by P.L.260-1997(ss), SEC.49; P.L.90-2002, SEC.184. Repealed by P.L.2-2006, SEC.199.

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.

As added by P.L.25-1995, SEC.37. Amended by P.L.53-1996, SEC.1; P.L.90-2002, SEC.186. Repealed by P.L.2-2006, SEC.199.

[Pre-1975 Property Tax Recodification Citation: 6-1-67-6.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.34, SEC.4; Acts 1979, P.L.31, SEC.3; P.L.20-1984, SEC.3; P.L.90-2002, SEC.187; P.L.1-2005, SEC.89. Repealed by P.L.2-2006, SEC.199.

local government finance to meet time limits; judicial review for school corporation of department's action 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…

As added by P.L.67-1985, SEC.1. Repealed by P.L.65-1985, SEC.19.

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, 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 credit to which a taxpayer is e…

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…

operations in Indiana; eligibility determinations; criteria; appeals 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 …

As added by P.L.113-2010, SEC.60. Repealed by P.L.172-2011, SEC.162.

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 …

to continue excise tax 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, SE…

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.…

As added by P.L.28-1993, SEC.12. Repealed by P.L.99-1995, SEC.14.

purpose 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…

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…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.83-1985, SEC.1.

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…

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…

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…

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…

As added by P.L.83-1985, SEC.1. Amended by P.L.99-1995, SEC.7. Repealed by P.L.176-2009, SEC.31.

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…

As added by P.L.83-1985, SEC.1. Amended by P.L.1-1991, SEC.73; P.L.99-1995, SEC.9. Repealed by P.L.176-2009, SEC.31.

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…

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…

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…

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 …

assembly 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 payabl…

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 …

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…

County; exemption for money segregated for use in the project 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 le…

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 …