Title 6, TAXATION

Sec. 10. As used in this chapter, "qualified investment" means a taxpayer's expenditures for: (1) all real and tangible personal property incorporated in and used as part of an integrated coal gasification powerplant or a fluidized bed combustion technology; and (2) transmission …

Sec. 11. 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 6-5.5 (the financial institutions tax); (3) IC 27-1-18-2 (the insurance premiums tax); and …

Sec. 12. As used in this chapter, "taxpayer" means a person, a corporation, a partnership, or other entity that makes a qualified investment. As added by P.L.191-2005, SEC.15.

Sec. 13. As used in this chapter, "women's business enterprise" has the meaning set forth in IC 4-13-16.5-1. As added by P.L.191-2005, SEC.15. Amended by P.L.15-2020, SEC.20; P.L.32-2021, SEC.11.

Sec. 14. (a) A taxpayer that: (1) is awarded a tax credit under this chapter by the corporation; and (2) complies with the conditions set forth in this chapter and the agreement entered into by the corporation and the taxpayer under this chapter; is entitled to a credit against t…

Sec. 15. (a) Subject to section 16 of this chapter, the amount of the credit to which a taxpayer is entitled for a qualified investment in an integrated coal gasification powerplant is equal to the sum of the following: (1) Ten percent (10%) of the taxpayer's qualified investment…

Sec. 16. (a) A credit awarded under section 15 of this chapter must be taken in ten (10) annual installments, beginning with the year in which the taxpayer places into service an integrated coal gasification powerplant or a fluidized bed combustion technology. (b) Subject to sect…

Sec. 17. A person that proposes to place a new integrated coal gasification powerplant or fluidized bed combustion technology into service may apply to the corporation before the taxpayer makes the qualified investment to enter into an agreement for a tax credit under this chapte…

Sec. 18. After receipt of an application, the corporation may enter into an agreement with the applicant for a credit under this chapter if the corporation determines that the taxpayer's proposed investment satisfies the requirements of this chapter. As added by P.L.191-2005, SEC…

Sec. 19. (a) The corporation shall enter into an agreement with an applicant that is awarded a credit under this chapter. The agreement must include all the following: (1) A detailed description of the project that is the subject of the agreement. (2) The first taxable year for w…

Sec. 2. As used in this chapter, "commission" refers to the Indiana utility regulatory commission. As added by P.L.191-2005, SEC.15.

Sec. 20. (a) This section applies if a qualified investment is made by a pass through entity or by taxpayers who are co-owners of an integrated coal gasification powerplant or a fluidized bed combustion technology. (b) If the credit allowed by this chapter for a taxable year is g…

Sec. 20.5. (a) Subject to subsection (c), part or all of the credit to which a taxpayer is entitled under section 15 of this chapter may be assigned by the taxpayer to one (1) or more utilities that have entered into a contract that: (1) is approved by the Indiana utility regulat…

Sec. 20.7. (a) The findings in IC 4-4-11.6-12 (before its repeal) are incorporated by reference into this section. The general assembly further finds that the refundable credit provided by this section is also necessary to achieve the purposes set forth in IC 4-4-11.6-12 (before …

Sec. 21. To receive the credit awarded by this chapter, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department a copy of the commission's determination required …

Sec. 3. As used in this chapter, "corporation" refers to the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.191-2005, SEC.15.

Sec. 4. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.191-2005, SEC.15.

Sec. 4.5. As used in this chapter, "fluidized bed combustion technology" means a technology that involves the combustion of fuel in connection with a bed of inert material, such as limestone or dolomite, which is held in a fluid like state by the means of air or other gasses bein…

Sec. 5. As used in this chapter, "Indiana coal" has the meaning set forth in IC 21-47-1-4. As added by P.L.191-2005, SEC.15. Amended by P.L.2-2007, SEC.125.

Sec. 6. As used in this chapter, "integrated coal gasification powerplant" means a facility that satisfies all the following requirements: (1) The facility is located in Indiana and is a newly constructed energy generating plant. (2) The facility converts coal into synthesis gas …

Sec. 7. As used in this chapter, "minority" means a member of a minority group (as defined in IC 4-13-16.5-1.) As added by P.L.191-2005, SEC.15.

Sec. 8. As used in this chapter, "minority business enterprise" has the meaning set forth in IC 4-13-16.5-1. As added by P.L.191-2005, SEC.15. Amended by P.L.1-2006, SEC.144.

Sec. 9. 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; (4) a limited liability partnership; (5) a corporation organized under IC 8…

Sec. 0.5. This chapter applies only to Delaware County. As added by P.L.162-2026, SEC.16.

Sec. 1. As used in this chapter, "consolidated entity" means a board resulting from the adoption of an ordinance under section 4 of this chapter to consolidate the functions of each former entity into the consolidated entity. As added by P.L.162-2026, SEC.16.

Sec. 10. If an ordinance is adopted under section 4 of this chapter, all records and property of each former entity are transferred on the date the ordinance is adopted to the consolidated entity. As added by P.L.162-2026, SEC.16.

Sec. 11. If an ordinance is adopted under section 4 of this chapter, the county executive must immediately send a certified copy of the ordinance to each of the following: (1) The commissioner of the department of state revenue. (2) The treasurer of state. (3) The state comptroll…

Sec. 12. If an ordinance is adopted under section 4 of this chapter, a reference to a former entity in IC 6-9-18, IC 6-9-21, another statute, a rule, or any other document is considered a reference to the consolidated entity. As added by P.L.162-2026, SEC.16.

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.162-2026, SEC.16.

Sec. 3. As used in this chapter, "former entity" means a board, bureau, commission, authority, or any other similar entity authorized to administer funds received from the county: (1) innkeeper's tax imposed under IC 6-9-18; or (2) food and beverage tax imposed under IC 6-9-21. A…

Sec. 4. The county executive may adopt an ordinance to consolidate the functions of a former entity with respect to the administration of funds received from the county: (1) innkeeper's tax imposed under IC 6-9-18; or (2) food and beverage tax imposed under IC 6-9-21; into a sing…

Sec. 5. If an ordinance is adopted under section 4 of this chapter, each former entity is abolished on the date the ordinance is adopted and may not exercise any of the powers, duties, or responsibilities conferred on the former entity under IC 6-9-18 or IC 6-9-21. In addition, t…

Sec. 6. (a) If an ordinance is adopted under section 4 of this chapter, the county executive may determine the number of members to serve on the consolidated entity, which must be an odd number. All members appointed to the consolidated entity must reside in the county. The count…

Sec. 7. If an ordinance is adopted under section 4 of this chapter, the ordinance is final and the county executive may not adopt a subsequent ordinance to restore each former entity and transfer the powers, duties, and responsibilities concerning the administration of the innkee…

Sec. 8. If an ordinance is adopted under section 4 of this chapter, money in a fund established under a provision of IC 6-9-18 or IC 6-9-21 on the date the ordinance is adopted remains in the fund and is available to be administered and used by the consolidated entity for the pur…

Sec. 9. If an ordinance is adopted under section 4 of this chapter, any bonds, leases, contractual agreements, or other obligations issued, entered into, or in effect on or before the date the ordinance is adopted are transferred to and assumed by the consolidated entity. As adde…

Sec. 1.1. (a) The department of local government finance is established. (b) The governor shall appoint an individual with appropriate training and experience as commissioner of the department. The commissioner: (1) is the executive and chief administrative officer of the departm…

Sec. 1.3. A reference to the state board of tax commissioners is considered to be a reference to the department of local government finance if the reference is contained in a statute that: (1) was enacted before January 1, 2002; (2) has not been codified as part of the Indiana Co…

Sec. 1.5. The appointment by the governor of the commissioner of the department of local government finance before March 28, 2002, is legalized and validated as if the appointment had been made on or after March 28, 2002. As added by P.L.220-2011, SEC.130.

Sec. 10. The commissioner may delegate to a field representative or supervisor the powers of the department of local government finance with respect to any duty of the department. [Pre-1975 Property Tax Recodification Citation: 6-1-64-3 part.] Formerly: Acts 1975, P.L.47, SEC.1. …

Sec. 12. (a) With respect to a review conducted by a field representative or supervisor under section 10 of this chapter, the field representative or supervisor shall submit a written report of findings of fact and conclusions of law to the department of local government finance.…

Sec. 13. In order to obtain information that is necessary to the conduct by the department of local government finance of a necessary or proper inquiry, the department of local government finance or a department special representative, may: (1) subpoena and examine witnesses; (2)…

Sec. 14. The department of local government finance: (1) shall see that the property taxes due this state are collected; (2) shall ensure that property taxes levied by political subdivisions are timely billed and mailed under the provisions of this article; (3) shall ensure that …

Sec. 14.5. The department of local government finance may adopt rules under IC 4-22-2 to limit the basis of payment for services provided by all professionals, including but not limited to attorneys, architects, and construction managers, who work on capital projects, to a fee fo…

Sec. 17. (a) Except as provided in subsection (c) and subject to subsection (d), the department of state revenue and the state comptroller shall, when requested by the department of local government finance, withhold a percentage of the distributions of local income tax revenue u…

Sec. 18. (a) Before March 1, 2024, and before March 1 of every year thereafter, each local unit that imposes a food and beverage tax under IC 6-9 shall provide a report to the state board of accounts that includes: (1) a consolidated financial statement that at a minimum contains…