Title 6, TITLE 6. TAXATION

Sec. 10. The amounts received from the taxes imposed under this chapter shall be paid monthly by the treasurer of state to the county fiscal officer upon warrants issued by the auditor of state. As added by P.L.74-1988, SEC.2.

Sec. 11. (a) If a tax is imposed under section 3 of this chapter, the county fiscal officer shall establish an economic development project fund. (b) The county fiscal officer shall deposit in the fund all amounts received under this chapter. (c) Any money earned from the investm…

Sec. 12.5. (a) This section applies if there are no outstanding obligations for which a pledge has been made under section 15(a) of this chapter concerning uses authorized under section 12 of this chapter. (b) Money deposited in the county economic development project fund shall …

Sec. 13. (a) Before disbursing money from the fund established under section 11 of this chapter for an economic development project under section 12.5(b)(2)(A), 12.5(c)(3), or 12.5(d)(2) of this chapter, the county fiscal body must adopt a resolution that contains the following: …

Sec. 14. If no obligations are outstanding, the county fiscal body may repeal the ordinance adopted under section 3 of this chapter imposing the tax before December 1 in any year. As added by P.L.74-1988, SEC.2.

Sec. 15. (a) The county may enter into an agreement under which amounts deposited in, or to be deposited in, the fund are pledged to payment of obligations issued to finance the uses for the money authorized under section 12 or 12.5 of this chapter. (b) With respect to obligation…

Sec. 16. The repeal of an ordinance under section 14 of this chapter takes effect January 1 immediately following the date the repeal was adopted. If the fiscal body repeals the ordinance, the clerk shall immediately send a certified copy of the ordinance repealing the ordinance …

Sec. 17. (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 and IC 36-1-2 apply throughout this chapter. As added by P.L.74-1988, SEC.2.

Sec. 3. (a) The fiscal body of the county may adopt an ordinance no later than December 31, 1988, to impose an excise tax, known as the county food and beverage tax, on those transactions described in sections 6 and 7 of this chapter. (b) The rate of the tax equals one percent (1…

Sec. 4. If a fiscal body adopts an ordinance under section 3 of this chapter, the clerk shall immediately send a certified copy of the ordinance to the commissioner of the department of state revenue. As added by P.L.74-1988, SEC.2.

Sec. 5. If a fiscal body adopts an ordinance under section 3 of this chapter, the county food and beverage tax applies to transactions that occur after the last day of the month that succeeds the month in which the ordinance was adopted. As added by P.L.74-1988, SEC.2.

Sec. 6. Except as provided in section 8 of this chapter, 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…

utensils Sec. 7. Transactions described in section 6(1) of this chapter include transactions in which food or beverage is: (1) served by a retail merchant off the merchant's premises; (2) food sold in a heated state or heated by a retail merchant; (3) two (2) or more food ingredi…

Sec. 8. The county food and beverage tax does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by P.L.74-1988, SEC.2.

Sec. 9. 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…

[Pre-1975 Property Tax Recodification Citations: 6-1-58-1 part; 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.74-1987, SEC.17; P.L.90-2002, SEC.214. Repealed by P.L.232-2017, SEC.26.

Sec. 1.1. (a) A person, including heirs, personal representatives, or successors, may file a claim for refund of all or a part of a property tax paid. The claim shall be filed with the county auditor on a form approved by the state board of accounts. With regard to a taxpayer fil…

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.4; P.L.198-2001, SEC.61; P.L.178-2002, SEC.33; P.L.256-2003, SEC.27; P.L.219-2007, SEC.69. Repealed by P.L.232-2017, SEC.28. IC 6-1.1-26-2.1 Approval…

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.5; P.L.198-2001, SEC.62; P.L.219-2007, SEC.70. Repealed by P.L.232-2017, SEC.30.

Sec. 3.1. (a) If a determination in a review or appeal authorized under IC 6-1.1-15 results in an overpayment by the taxpayer during the same tax year to which the appeal relates, the taxpayer is entitled to a credit in the amount of the overpayment of tax on the next successive …

[Pre-1975 Property Tax Recodification Citation: 6-1-58-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.43-1992, SEC.6; P.L.198-2001, SEC.63; P.L.219-2007, SEC.71. Repealed by P.L.232-2017, SEC.32.

As added by P.L.232-2017, SEC.33. Expired 12-31-2019 by P.L.232-2017, SEC.33.

appeal; application to future installments Sec. 4.2. (a) This section applies to any refund for a property resulting from a real property tax assessment appeal for the property for an assessment date occurring after December 31, 2014. This section does not apply if any refund for…

payments; unclaimed excess payments Sec. 6. (a) Notwithstanding the other provisions of this chapter, each county treasurer shall place the portion of a tax or special assessment payment which exceeds the amount actually due, as shown by the tax duplicate or special assessment re…

development corporation in administration of chapter after February 8, 2005, and before May 11, 2005 Sec. 0.3. The actions taken by the Indiana economic development corporation to administer this chapter, as amended by P.L.4-2005, after February 8, 2005, and before May 11, 2005, …

As added by P.L.224-2003, SEC.197. Repealed by P.L.288-2013, SEC.49.

As added by P.L.224-2003, SEC.197. Repealed by P.L.199-2005, SEC.40.

Sec. 11. As used in this chapter, "taxpayer" means an individual, a corporation, a partnership, or other entity that has state tax liability. As added by P.L.224-2003, SEC.197. IC 6-3.1-26-12 Purpose of credit Sec. 12. The corporation may make credit awards under this chapter to …

Sec. 13. 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 the t…

Sec. 14. The total amount of a tax credit claimed for a taxable year under this chapter is a percentage determined by the corporation, not to exceed: (1) ten percent (10%), of the amount of a qualified investment made by the taxpayer in Indiana during that taxable year, if the qu…

Sec. 15. (a) Subject to subsection (d) and (g), a taxpayer may carry forward an unused credit for the number of years determined by the corporation, not to exceed nine (9) consecutive taxable years, beginning with the taxable year after the taxable year in which the taxpayer make…

certain credits Sec. 16. (a) If a pass through entity does not have state tax liability against which the tax credit may be applied, a shareholder, member, or partner of the pass through entity is entitled to a tax credit equal to: (1) the tax credit determined for the pass throu…

Sec. 17. A person that proposes a project to: (1) create new jobs or increase wage levels in Indiana; or (2) substantially enhance the logistics industry by creating new jobs, preserving existing jobs that otherwise would be lost, increasing wages in Indiana, or improving the ove…

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 all the following conditions exist: (1) The applicant's project will: (A) raise the total earnings of employ…

Sec. 19. A person is not entitled to claim the credit provided by this chapter for any jobs that the person relocates from one (1) site in Indiana to another site in Indiana. Determinations under this section shall be made by the corporation. As added by P.L.224-2003, SEC.197. Am…

As added by P.L.224-2003, SEC.197. Repealed by P.L.4-2005, SEC.148.

Sec. 2.5. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.4-2005, SEC.102.

Sec. 20. (a) The corporation shall certify the amount of the qualified investment that is eligible for a credit under this chapter. In determining the credit amount that should be awarded, the corporation shall grant a credit only for the amount of the qualified investment that i…

Sec. 21. 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 which…

Sec. 22. A taxpayer claiming a credit under this chapter shall submit to the department of state revenue a copy of the corporation's certificate of verification under this chapter for the taxable year. However, failure to submit a copy of the certificate does not invalidate a cla…

Sec. 23. If the corporation determines that a taxpayer who has claimed a credit under this chapter is not entitled to the credit because of the taxpayer's noncompliance with the requirements of the tax credit agreement or all the provisions of this chapter, the corporation shall,…

As added by P.L.224-2003, SEC.197. Amended by P.L.28-2004, SEC.66; P.L.4-2005, SEC.112. Repealed by P.L.222-2007, SEC.2.

Sec. 25. (a) On a biennial basis, the corporation shall provide for an evaluation of the tax credit program. The evaluation must include an assessment of the effectiveness of the program in creating new jobs and increasing wages in Indiana and of the revenue impact of the program…

As added by P.L.224-2003, SEC.197. Repealed by P.L.145-2016, SEC.30. IC 6-3.1-26-3.1 "Digital manufacturing equipment" Sec. 3.1. As used in this chapter, "digital manufacturing equipment" means any production equipment utilized within an integrated computer network system that pr…

As added by P.L.224-2003, SEC.197. Repealed by P.L.288-2013, SEC.50.

Sec. 5. As used in this chapter, "highly compensated employee" has the meaning set forth in Section 414(q) of the Internal Revenue Code. As added by P.L.224-2003, SEC.197.

Sec. 5.5. As used in this chapter, "motion picture or audio production" means a: (1) feature length film; (2) video; (3) television series; (4) commercial; (5) music video or an audio recording; or (6) corporate production; for any combination of theatrical, television, or other …

Sec. 6. As used in this chapter, "new employee" has the meaning set forth in IC 6-3.1-13-6. As added by P.L.224-2003, SEC.197.

Sec. 7. As used in this chapter, "pass through entity" means a: (1) corporation that is exempt from the adjusted gross income tax under IC 6-3-2-2.8(2); (2) partnership; (3) trust; (4) limited liability company; or (5) limited liability partnership. As added by P.L.224-2003, SEC.…