Title 6, TAXATION

Sec. 13. This chapter expires July 1, 2031. As added by P.L.135-2022, SEC.19. Amended by P.L.78-2025, SEC.3.

Sec. 2. As used in this chapter, "qualified applicant" means a person, corporation, limited liability partnership, limited liability company, or other entity that is engaged in the business of making a qualified media production in Indiana. As added by P.L.135-2022, SEC.19.

Sec. 3. As used in this chapter, "qualified media production" means: (1) a feature length film, including an independent or studio production, or a documentary; (2) a television episodic series, program, or feature; (3) a music production; (4) a digital media production that is i…

Sec. 4. As used in this chapter, "qualified production expenses" means expenses incurred by a qualified applicant for a qualified media production. As added by P.L.135-2022, SEC.19.

Sec. 5. 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); and (2) IC 6-5.5 (the financial institutions tax); as computed after the application of the credits…

Sec. 6. As used in this chapter, "taxpayer" means a qualified applicant that has any state tax liability. As added by P.L.135-2022, SEC.19.

Sec. 7. (a) A qualified applicant may apply to the corporation for a tax credit under this chapter. The corporation shall prescribe the form and contents of the application. (b) The corporation shall evaluate an applicant's eligibility for a tax credit under this chapter. (c) The…

Sec. 8. If the corporation certifies a taxpayer under section 7(c) of this chapter, the taxpayer is entitled to a tax credit under this chapter equal to: (1) the amount of the taxpayer's qualified production expenses; multiplied by (2) a percentage determined by the corporation, …

Sec. 9. If a pass through entity is entitled to a credit under section 8 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, member, or beneficiary of the pass through entity is entitled to a tax credit equal …

Sec. 1. (a) This chapter applies 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), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 2005. (b) The: (1) convention…

Sec. 2. As used in this chapter: (1) "executive" and "fiscal body" have the meanings set forth in IC 36-1-2; and (2) "gross retail income" and "person" have the meanings set forth in IC 6-2.5-1. As added by P.L.214-2005, SEC.46.

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) boat motel; (4) inn; (5) college or…

Sec. 4. (a) The county treasurer shall establish a convention, visitor, and tourism promotion fund. The treasurer shall deposit in this fund all amounts the treasurer receives under this chapter. (b) The county auditor shall issue a warrant directing the county treasurer to trans…

Sec. 5. (a) The county executive shall create a commission to promote the development and growth of the convention, visitor, and tourism industry in the county. If two (2) or more adjoining counties desire to establish a joint commission, the counties shall enter into an agreemen…

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. An officer of state or local government who recklessly violates or fails to perform a duty imposed on the officer under: (1) IC 6-1.1-10-1(b); (2) IC 6-1.1-17-1; (3) IC 6-1.1-17-3(a); (4) IC 6-1.1-17-5(d); (5) IC 6-1.1-18-1; (6) IC 6-1.1-18-5; (7) IC 6-1.1-18-6; (8) IC 6-…

Sec. 10. (a) If property taxes due and payable are not completely paid on or before the due date, a penalty shall be added to the unpaid portion in the year of the initial delinquency. The penalty is equal to an amount determined as follows: (1) If: (A) subject to subsection (g),…

Sec. 12. The amount of interest or penalty collected from, or credited or refunded to, a taxpayer under this chapter shall be credited or charged to the appropriate taxing units. [Pre-1975 Property Tax Recodification Citation: 6-1-32-8.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 13. Except as otherwise specifically provided by law, the prosecuting attorneys of this state shall enforce all the penalties and forfeitures prescribed under this chapter. [Pre-1975 Property Tax Recodification Citations: 6-1-1-20 part; 6-1-32-1.] Formerly: Acts 1975, P.L.47…

Sec. 15. (a) The county treasurer and the county auditor may implement a policy to waive, negotiate, or settle penalties that have accrued on delinquent property taxes imposed in the county, if the policy is approved by the fiscal body (as defined in IC 36-1-2-6) of the county. (…

Sec. 16. (a) The fiscal body of a county may, before November 1, 2023, adopt an ordinance to have this section apply throughout the county. If the fiscal body of a county adopts an ordinance under this subsection, the ordinance applies after October 31, 2023, and before November …

Sec. 2. An assessing official or a representative of the department of local government finance who: (1) knowingly assesses any property at more or less than what the official or representative believes is the proper assessed value of the property; (2) knowingly fails to perform …

Sec. 3. A person commits a Level 6 felony if: (1) the person makes and subscribes a property tax return, statement, or document (except a statement described in section 4 or 5 of this chapter) that the person does not believe is correct in every material respect; and (2) the retu…

Sec. 4. A person who makes a false statement, with intent to obtain the property tax deduction provided in either IC 6-1.1-12-13 (before its expiration) or IC 6-1.1-12-14 when the person is not entitled to the deduction, commits a Class B misdemeanor. [Pre-1975 Property Tax Recod…

Sec. 5. A person who recklessly makes a false statement on a report or application described in IC 6-1.1-6 commits a Class B misdemeanor. [Pre-1975 Property Tax Recodification Citation: 6-8-2-20 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by Acts 1978, P.L.2, SEC.609.…

Sec. 6. A person who recklessly, knowingly, or intentionally: (1) disobeys a subpoena, or a subpoena duces tecum, issued under the general assessment provisions of this article; (2) refuses to give evidence when directed to do so by an individual or board authorized under the gen…

Sec. 7. (a) If a person fails to file a required personal property return on or before the due date, the county auditor shall add a penalty of twenty-five dollars ($25) to the person's next property tax installment. The county auditor shall also add an additional penalty to the t…

Sec. 8. A township assessor, or the county assessor if there is no township assessor for the township, shall inform the county auditor of any vending machine which does not, as required under IC 6-1.1-3-8, have an identification device on its face. The county auditor shall then a…

Sec. 9. (a) This section applies when: (1) an assessment is made or increased after the date or dates on which the taxes for the year for which the assessment is made were originally due; (2) the assessment upon which a taxpayer has been paying taxes under IC 6-1.1-15-10(a)(1) or…

Sec. 1. This chapter applies only to taxable years beginning after December 31, 2023. As added by P.L.203-2023, SEC.2.

Sec. 2. As used in this chapter, "qualified taxpayer" means an employer that is a corporation, a limited liability company, a partnership, or another entity that: (1) has any state tax liability; and (2) has adopted a health reimbursement arrangement (as described in Section 9831…

Sec. 3. As used in this chapter, "state tax liability" means a qualified 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); and (3) IC 27-1-18-2 (the insurance premiu…

Sec. 4. (a) Subject to subsection (c) and section 7 of this chapter, a qualified taxpayer may claim a credit against the qualified taxpayer's state tax liability for a qualified contribution for a qualified taxpayer with less than fifty (50) employees, if the amount provided towa…

Sec. 4.5. For a taxable year beginning after December 31, 2025, if a pass through entity is entitled to a credit under section 4 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 throug…

Sec. 5. Qualified taxpayers that claim the credit under this chapter are required to report to the department of insurance every three (3) years following the allowance of a credit under this chapter in a manner prescribed by the department of insurance. The report must state whe…

Sec. 6. To receive the credit provided by this chapter, a qualified taxpayer must claim the credit on the qualified taxpayer's state tax return or returns in the manner prescribed by the department. As added by P.L.203-2023, SEC.2.

Sec. 7. (a) The amount of tax credits granted under this chapter may not exceed ten million dollars ($10,000,000) in any calendar year. (b) The department shall record the time of filing of each return claiming a credit under section 6 of this chapter and shall approve the claims…

Sec. 8. (a) The amount of the credit provided by this chapter that a qualified taxpayer uses during a particular taxable year may not exceed the state tax liability of the qualified taxpayer. (b) If the amount of a credit determined under this chapter for a particular qualified t…

Sec. 9. The department shall adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.203-2023, SEC.2.

Sec. 1. As used in this chapter, "animal care facility" includes an animal control center, an animal shelter, a humane society, or another animal impounding facility that has as its purpose the humane treatment of animals. As added by P.L.162-2006, SEC.36.

Sec. 2. As used in this chapter, "taxable dog" means a dog at least six (6) months of age. As added by P.L.162-2006, SEC.36.

Sec. 3. (a) The fiscal body of a county may adopt an ordinance to impose a tax on a person who harbors or keeps a taxable dog in or near the person's premises in the county, regardless of who owns the taxable dog. A person who harbors or keeps a taxable dog in the county is liabl…

Sec. 4. If an ordinance adopted under section 3 of this chapter is in effect in a county, the fiscal body of the county may rescind the ordinance imposing the county option dog tax. As added by P.L.162-2006, SEC.36.

Sec. 5. (a) The fiscal body of a county may collect a county option dog tax imposed under section 3 of this chapter by any combination of the following methods: (1) By designating one (1) or more persons in the county to collect the tax. (2) By requiring a person who harbors or k…