Title 6, TITLE 6. TAXATION

department of local government finance Sec. 8. (a) The county property tax assessment board of appeals shall remain in session until the board's duties are complete. (b) All expenses and per diem compensation resulting from a session of a county property tax assessment board of a…

Sec. 9. (a) A county property tax assessment board of appeals may: (1) subpoena witnesses; (2) examine witnesses, under oath, on the assessment or valuation of property; (3) compel witnesses to answer its questions relevant to the assessment or valuation of property; and (4) orde…

Sec. 1. This chapter applies to all counties imposing an innkeeper's tax under this article. As added by P.L.85-1995, SEC.38.

house, condominium, or apartment; exemption Sec. 1.2. (a) Except as provided in subsection (b), an innkeeper's tax imposed under this article applies, in addition to any other place explicitly specified in a statute under this article, to rooms, lodgings, or other accommodations …

ordinance; collection of tax Sec. 1.5. (a) Unless otherwise provided in this article, a county fiscal body that adopts an ordinance to impose, rescind, or increase or decrease the rate of a county innkeeper's tax, or to make a change between collection of the tax by the county tr…

Sec. 2. An individual who: (1) is an individual taxpayer or an employee, an officer, or a member of a corporate or partnership taxpayer; and (2) has a duty to remit innkeeper's taxes to the department of state revenue or a political subdivision; holds those innkeeper's taxes in t…

Sec. 3. (a) If an ordinance has been adopted requiring the payment of the innkeeper's tax to the county treasurer instead of the department of state revenue, the county treasurer has the same rights and powers with respect to collecting and refunding the county innkeeper's tax as…

Sec. 4. Upon a request by a county auditor or treasurer, the department of state revenue shall provide summary data regarding innkeeper's tax collections for the county. This data may not include any confidential information. The department shall provide the summary data within t…

Sec. 5. (a) As used in this section, "commission" refers to the following: (1) A board of managers established under: (A) IC 6-9-1-2 (St. Joseph County); (B) IC 6-9-3-1 (Floyd/Clark County); (C) IC 6-9-6-2 (LaPorte County); (D) IC 6-9-10-2 (Wayne County); or (E) IC 6-9-15-2 (Jeff…

tax; provide information Sec. 6. (a) A marketplace facilitator (as defined in IC 6-2.5-1-21.9) of rooms, lodgings, or accommodations subject to taxation under this article is considered the person engaged in the business of renting or furnishing the rooms, lodgings, or accommodat…

information Sec. 7. (a) A county treasurer may enter into an agreement with the fiscal officer of an entity: (1) created under this article; and (2) that is responsible for the expenditure of funds from an innkeeper's tax under this article; to furnish the fiscal officer each mon…

Sec. 0.1. (a) The addition of this chapter by P.L.191-2005 applies to taxable years beginning after December 31, 2005. (b) Each individual provision of P.L.191-2005 is fully severable. If a provision requiring an agreement executed under section 19 of this chapter, as added by P.…

vendors Sec. 1. The general assembly declares that the opportunity for the participation of underutilized small businesses, especially women and minority business enterprises, in the coal gasification industry is essential if social and economic parity is to be obtained by women …

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. 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.

members 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 y…

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…

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

commissioner 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 o…

commissioners 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 …

2002 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. …

[Pre-1975 Property Tax Recodification Citations: 6-1-1-25 part; 6-1-38-6 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.6-1997, SEC.99. Repealed by P.L.198-2001, SEC.122.

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. 14.5. 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…

As added by P.L.5-1989, SEC.76. Repealed by P.L.3-1997, SEC.477.

As added by P.L.234-2007, SEC.204. Repealed by P.L.159-2020, SEC.47.

additional costs related to assisting certain counties to issue timely tax bills Sec. 17. (a) Except as provided in subsection (c) and subject to subsection (d), the department of state revenue and the auditor of state shall, when requested by the department of local government f…

Note: This version of section added by P.L.201-2023, SEC.92, effective 7-1-2023. See also preceding version of this section added by P.L.236-2023, SEC.49, effective 5-4-2023. Sec. 18. The department of local government finance shall annually complete a report containing the follo…

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

[Pre-1975 Property Tax Recodification Citation: 6-1-64-2 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.