Title 6, TITLE 6. TAXATION

Sec. 8. (a) As used in this chapter, "qualified investment" means the amount of the taxpayer's expenditures in Indiana for: (1) the purchase of new telecommunications, production, manufacturing, fabrication, assembly, extraction, mining, processing, refining, finishing, distribut…

Sec. 8.5. For purposes of this chapter, a "logistics investment" means an expenditure for one (1) or more of the following purposes: (1) Making an improvement to real property located in Indiana that is related to constructing a new, or modernizing an existing, transportation or …

Sec. 9. 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 27-1-18-2 (the insurance premiums tax); and (3) IC 6-5.5 (the financial institutions tax) or…

Sec. 1. This chapter applies to the following: (1) A town having a population of more than nine thousand (9,000) located in a county having a population of more than seventy-one thousand (71,000) and less than seventy-nine thousand (79,000). (2) A town having a population of less…

Sec. 10. With respect to obligations for which a pledge has been made under section 9(b) or 9.5(b) of this chapter, the general assembly covenants with the holders of the obligations that this chapter will not be repealed or amended in a manner that will adversely affect the impo…

Sec. 11. (a) A 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 D…

Sec. 2. The definitions in IC 6-9-12-1 apply throughout this chapter. As added by P.L.35-1990, SEC.24.

Sec. 3. (a) The fiscal body of the municipality may adopt an ordinance to impose an excise tax, known as the municipal food and beverage tax, on transactions described in section 4 of this chapter. (b) If a fiscal body adopts an ordinance under subsection (a), the fiscal body sha…

Sec. 4. (a) Except as provided in subsection (c), a tax imposed under section 3 of this chapter applies to a 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 city o…

Sec. 5. The municipal 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 rec…

Sec. 6. A tax 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 with the payment of the tax imposed under this chapter may be made on …

Sec. 7. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the city or town fiscal officer upon warrants issued by the auditor of state. As added by P.L.35-1990, SEC.24. Amended by P.L.214-2005, SEC.38.

Sec. 8. (a) If a tax is imposed under section 3 of this chapter by a town described in section 1 of this chapter, the town fiscal officer shall establish a food and beverage tax receipts fund. (b) The town fiscal officer shall deposit in this fund all amounts received under this …

Sec. 8.5. (a) If a tax is imposed under section 3 of this chapter by a city described in section 1(6) of this chapter, the city fiscal officer shall establish a food and beverage tax receipts fund. (b) The city fiscal officer shall deposit in this fund all amounts received under …

Sec. 9. (a) Except as provided in subsection (b), money in the fund established under section 8 of this chapter shall be used by the town for the financing, construction, operation, or maintenance of the following: (1) Sanitary sewers or wastewater treatment facilities. (2) Park …

Sec. 9.5. (a) A city shall use money in the fund established under section 8.5 of this chapter for only the following: (1) Renovating the city hall. (2) Constructing new police or fire stations, or both. (3) Improving the city's sanitary sewers or wastewater treatment facilities,…

payment if tax money not timely distributed Sec. 1. (a) On or before June 20th and December 20th of each year, the county auditor and the county treasurer shall meet in the office of the county auditor. Before each semi-annual meeting, the county auditor shall complete an audit o…

Sec. 2. At each semi-annual meeting required under section 1 of this chapter, the county treasurer shall make a settlement with the county auditor for the amount of taxes and special assessments which the county treasurer has collected. At each semi-annual meeting, the county tre…

distribution; payments to state treasurer Sec. 3. Immediately after each semi-annual settlement, the county auditor shall send a copy of the certificate of settlement and a statement of the distribution of the taxes collected to the state auditor. The auditor of state shall, when…

Sec. 4. If a county treasurer fails to make a semi-annual settlement with the auditor of his county or to pay over the money due the county, the county auditor shall notify the county prosecuting attorney who shall bring a suit upon the bond of the county treasurer. The county tr…

Sec. 5. (a) The state auditor shall notify the appropriate county prosecuting attorney if: (1) the money due the state as shown by a certificate of settlement is not paid to the state treasurer by the time required under section 3 of this chapter; and (2) the nonpayment is caused…

Sec. 6. (a) If the board of county commissioners of a county determines that the county treasurer has paid, and accounted to the board for, more money than was due from him, the board shall direct the county auditor to credit the county treasurer with the sum improperly paid and …

Sec. 7. With respect to a suit brought against a county treasurer and his sureties under this chapter, the books and papers in the offices of the county treasurer and county auditor are admissible as evidence if they are proved by the oral testimony of the county auditor. In such…

property Sec. 8. If a lessee or an assignee of the lessee does not pay the taxes due on real or personal property as required by IC 6-1.1-10-37, and the lessor of the property is a taxing unit, then the county auditor shall deduct from the taxing unit's distribution of property t…

Expired 1-1-2015 by P.L.182-2009(ss), SEC.165.

Sec. 1. This chapter applies only to a county having a population of more than one hundred seventy-four thousand (174,000) and less than one hundred eighty thousand (180,000). As added by P.L.19-1994, SEC.13. Amended by P.L.170-2002, SEC.52; P.L.119-2012, SEC.74; P.L.104-2022, SE…

Sec. 2. (a) After January 1 but before June 1 of a year, the county fiscal body may adopt an ordinance to impose an excise tax, known as the county admissions tax, for the privilege of attending an amusement park. (b) If a fiscal body adopts an ordinance under subsection (a), it …

Sec. 3. The county admissions tax equals one dollar ($1) on the price of each admission to a facility described in section 2(a) of this chapter. As added by P.L.19-1994, SEC.13.

Sec. 4. (a) Each person who pays a price for admission to a facility described in section 2(a) of this chapter is liable for the tax imposed under this chapter. (b) The person who collects the price for admission shall also collect the county admissions tax imposed with respect t…

Sec. 5. A person who collects a county admissions tax under section 4 of this chapter shall remit the tax collections to the department of state revenue. The person shall remit those revenues collected during a particular month before the fifteenth day of the following month. At …

Sec. 6. The amounts received from the county admissions tax shall be paid monthly by the treasurer of the state to the county treasurer upon warrants issued by the auditor of state. As added by P.L.19-1994, SEC.13.

money Sec. 7. (a) If a tax is imposed under this chapter, the county legislative body shall establish a county admissions tax fund. (b) The county treasurer shall deposit money received under section 6 of this chapter in the county admissions tax fund. (c) Money earned from the i…

establish; substantially similar ordinances Sec. 0.1. The legislative bodies of two (2) or more counties may adopt substantially similar ordinances to establish a multiple county property tax assessment board of appeals. The multiple county property tax assessment board of appeal…

members; qualifications Sec. 0.2. (a) Each multiple county property tax assessment board of appeals established under section 0.1 of this chapter must consist of either of the following number of members: (1) Three (3) members, not more than two (2) of whom may be from the same p…

compensation of members Sec. 0.3. The members of a multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall receive compensation as determined jointly by the fiscal bodies of each participating county. As added by P.L.207-2016, …

appointment of members; term of appointments Sec. 0.4. (a) The fiscal bodies of the counties that establish a multiple county property tax assessment board of appeals under section 0.1 of this chapter shall adopt substantially similar ordinances to appoint the members of the mult…

administrative support; county assessor Sec. 0.5. (a) The county assessor for the county that has the greatest population of the counties participating in a multiple county property tax assessment board of appeals shall provide the administrative support to the multiple county pr…

authorities and duties Sec. 0.6. (a) A multiple county property tax assessment board of appeals established under section 0.1 of this chapter shall assume the authorities and duties as the property tax assessment board of appeals for property located in the geographic area of the…

notice of annual session Sec. 0.7. The county assessor of the county responsible for administration of a multiple county property tax assessment board of appeals under section 0.5 of this chapter shall give notice of the time, date, place, and purpose of each annual session of th…

rights and powers Sec. 0.8. Except as otherwise provided in this chapter, a multiple county property tax assessment board of appeals has all the rights and powers necessary or convenient to carry out this chapter. As added by P.L.207-2016, SEC.11.

Sec. 1. (a) This section applies only to a county that is not participating in a multiple county property tax assessment board of appeals. (b) Each county shall have a county property tax assessment board of appeals composed of individuals who are at least eighteen (18) years of …

Sec. 10. (a) Subject to the limitations contained in subsection (b), a county on behalf of the property tax assessment board of appeals may employ and fix the compensation of as many field representatives and hearing examiners as are necessary to promptly and efficiently perform …

duties Sec. 11. Field representatives and hearing examiners employed under section 10 of this chapter, when authorized by the county property tax assessment board of appeals, have the powers granted to the county property tax assessment board of appeals for the review of, and hea…

Sec. 12. (a) This section applies beginning January 1, 2016. (b) Each county property tax assessment board of appeals (referred to as the "county PTABOA" in this section) shall submit annually a report of the appeals filed with the county PTABOA under IC 6-1.1-15-1.1(a) in the pr…

Sec. 2. (a) Before performing any of the member's duties, each member of the county property tax assessment board of appeals shall take and subscribe to the following oath: STATE OF INDIANA ) ) SS: COUNTY OF _______________ ) I, _________________, do solemnly swear that I will su…

compensation of members Sec. 3. (a) This section applies only to a county property tax assessment board of appeals established under section 1 of this chapter. (b) The members of the county property tax assessment board of appeals shall receive compensation on a per diem basis fo…

Sec. 4. (a) A county property tax assessment board of appeals established under section 1 of this chapter shall meet either in the room of the board of commissioners in the county courthouse or in some other room provided by the county board of commissioners. (b) A multiple count…

[Pre-1975 Property Tax Recodification Citation: 6-1-37-4 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1977, P.L.2, SEC.26. Repealed by P.L.33-1994, SEC.4.

annual session Sec. 6. This section applies to a county property tax assessment board of appeals established under section 1 of this chapter. The county assessor shall give notice of the time, place, and purpose of each annual session of the county property tax assessment board. …

[1975 Property Tax Recodification Citations: 6-1-37-5; 6-1-37-4 part; 6-1-37-8 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1982, P.L.1, SEC.8; P.L.69-1983, SEC.7; P.L.12-1992, SEC.26. Repealed by P.L.41-1993, SEC.54.