Title 6, TITLE 6. TAXATION

[Pre-1975 Property Tax Recodification Citations: 6-1-38-3 part; 6-1-38-5 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

[Pre-1975 Property Tax Recodification Citation: 6-1-1-18.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Sec. 6. The department of local government finance shall keep a record of its proceedings and orders. The department of local government finance's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to pro…

government finance Sec. 6.5. The governor shall appoint an individual with appropriate training and experience as commissioner of the department of local government finance. The commissioner is the executive and chief administrative officer of the department. The commissioner: (1…

Sec. 7. The commissioner may appoint an individual to serve as deputy commissioner of the department of local government finance. However, the appointment must be approved by the governor. A deputy commissioner shall subscribe to an oath to faithfully discharge the duties assigne…

Sec. 8. (a) To properly and efficiently perform its duties, the department of local government finance may employ assistants, clerks, stenographers, field representatives, and supervisors. (b) Each employee of the department of local government finance shall receive an annual sal…

[Pre-1975 Property Tax Recodification Citations: 6-1-64-3 part; 6-1-65-2 part; 6-1-66-1 part.] Formerly: Acts 1975, P.L.47, SEC.1. Repealed by P.L.198-2001, SEC.122.

Sec. 1. As used in this chapter, "corporate headquarters" means the building or buildings where one (1) or more of the following are located: (1) The principal offices of the principal executive officers of an eligible business. (2) The principal offices of a division or similar …

Sec. 1.5. As used in this chapter, "corporation" refers to the Indiana economic development corporation created under IC 5-28-3 unless the context clearly denotes otherwise. As added by P.L.288-2013, SEC.61.

Sec. 10. 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, or member of the pass through entity is entitled to a tax credit equal to: (1) the …

the corporation Sec. 11. (a) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's sta…

department of state revenue Sec. 12. To receive the credit provided by this chapter, a taxpayer must claim the credit on the taxpayer's state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the corporation's certificat…

Sec. 13. In determining whether an expense of the eligible business directly resulted from the relocation of the business, the department shall consider whether the expense would likely have been incurred by the eligible business if the business had not relocated from its origina…

corporation Sec. 14. (a) To be awarded a credit under this chapter, a taxpayer must submit an application to the corporation and enter into an agreement with the corporation. (b) The corporation shall prescribe the form of the application. (c) A taxpayer may claim a credit awarde…

Sec. 15. (a) The corporation shall require the taxpayer to enter into an agreement with the corporation as a condition of receiving a credit under this chapter. (b) The agreement with the corporation must: (1) prescribe the method of certifying the taxpayer's qualified investment…

Sec. 16. (a) 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 any of the provisions of this chapter, the corporation…

Sec. 2. As used in this chapter, "eligible business" means either of the following: (1) A business that: (A) is engaged in either interstate or intrastate commerce; (B) maintains a corporate headquarters at a location outside Indiana; (C) has not previously maintained a corporate…

Sec. 3. 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; or (4) a limited liability partnership. As added by P.L.193-2005, SEC.21.…

Sec. 4. As used in this chapter, "qualifying project" means the relocation of the corporate headquarters of an eligible business from a location outside Indiana to a location in Indiana. As added by P.L.193-2005, SEC.21.

Sec. 5. As used in this chapter, "relocation costs" means the reasonable and necessary expenses incurred by an eligible business for a qualifying project. The term includes: (1) moving costs and related expenses; (2) the purchase of new or replacement equipment; (3) capital inves…

Sec. 6. 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); and (3) IC 27-1-18-2 (the insurance premiums tax); a…

Sec. 7. As used in this chapter, "taxpayer" means an individual or entity: (1) that has any state tax liability; or (2) in the case of an eligible business under section 2(2) of this chapter, that has any state tax liability or that submits incremental income tax withholdings und…

Sec. 7.1. As used in this chapter, "venture capital" means financing provided by investors that may include equity, convertible debt, or other forms of equity-like investment instruments. As added by P.L.158-2019, SEC.22.

Sec. 7.5. The corporation shall do the following: (1) Evaluate a taxpayer's relocation project for the taxpayer's eligibility for a tax credit under this chapter. (2) Certify the eligibility of taxpayers that meet the requirements for a tax credit under this chapter. (3) Determin…

Sec. 8. Subject to entering into an agreement with the corporation under sections 14 and 15 of this chapter, if the corporation certifies that a taxpayer: (1) is an eligible business; (2) completes a qualifying project; and (3) incurs relocation costs; the taxpayer is entitled to…

Sec. 9. (a) Subject to subsection (b), the amount of the credit to which a taxpayer is entitled under section 8 of this chapter equals the product of: (1) a percentage determined by the corporation that may not exceed fifty percent (50%); multiplied by (2) the amount of the taxpa…

Sec. 1. This chapter applies to each county having a consolidated city. As added by P.L.256-1997(ss), SEC.6.

imposition, payment, and collection of tax Sec. 2. (a) After January 1, but before June 1, the city-county council may adopt an ordinance to impose a supplemental tax, known as the capital improvement board revenue replacement supplemental tax, only for the purpose of replacing r…

Sec. 3. The tax imposed by section 2 of this chapter must be at a rate of not more than one percent (1%) on any one (1) or combination of the following: (1) The gross income derived from lodging income subject to the innkeeper's tax under IC 6-9-8. (2) The admission price paid fo…

Sec. 1. (a) The department of local government finance shall do the following: (1) Prescribe the property tax forms and returns which taxpayers are to complete and on which the taxpayers' assessments will be based. (2) Prescribe the forms to be used to give taxpayers notice of as…

amended personal property returns Sec. 10. (a) The department of local government finance shall adopt rules under IC 4-22-2 to govern the: (1) filing of amended personal property tax returns under IC 6-1.1-3-7.5; and (2) refunds, additional assessments, and tax payments related t…

As added by P.L.6-1997, SEC.105. Repealed by P.L.198-2001, SEC.122.

Sec. 11.5. (a) Subject to subsection (b), the department of local government finance shall adopt rules under IC 4-22-2 to govern the practice of representatives in proceedings before the property tax assessment board of appeals and the department of local government finance. (b) …

Sec. 12. The state board of tax commissioners shall adopt rules under IC 4-22-2 to govern the reduction and increase of assessed valuations by the county assessor under IC 6-1.1-13 to attain a just and equal basis of assessment among the taxpayers in the county. The rules must sp…

As added by P.L.198-2001, SEC.78. Repealed by P.L.133-2012, SEC.51.

authorization to enforce use of forms prescribed Sec. 2. (a) The department of local government finance may: (1) adopt rules in the manner prescribed in IC 4-22-2; and (2) prescribe forms, including property tax forms, property tax returns, and notice forms. (b) The department of…

property tax forms, and property tax returns Sec. 3. In the preparation of rules, regulations, property tax forms, and property tax returns, the department of local government finance may consider: (1) data compiled by the federal government; (2) data compiled by this state and i…

Sec. 4. When the department of local government finance prescribes or promulgates a rule, regulation, property tax form, property tax return, notice form, bulletin, directive, or any other paper, the department shall: (1) send copies of it to the local taxing officials; (2) send …

Sec. 5. (a) Subject to this article, the rules adopted by the department of local government finance are the basis for determining the true tax value of tangible property. (b) Assessing officials shall: (1) comply with the rules, appraisal manuals, bulletins, and directives adopt…

improvements; valuation of improved property; determination of true tax value Sec. 6. (a) With respect to the assessment of real property, the rules of the department of local government finance shall provide for: (1) the classification of land on the basis of: (A) acreage; (B) l…

Sec. 7. (a) With respect to the assessment of personal property, the rules of the department of local government finance shall provide for the classification of personal property on the basis of: (1) date of purchase; (2) location; (3) use; (4) depreciation, obsolescence, and con…

Sec. 8. The department of local government finance may adopt rules and regulations to govern the interchange of information with an officer or agency of another state or the United States. The department of local government finance may, pursuant to those rules and regulations, fu…

Sec. 9. (a) Subject to subsections (b) and (c), the department of local government finance may adopt rules for the appraisal of real property in a reassessment under a county's reassessment plan prepared under IC 6-1.1-4-4.2 at any time after a reassessment has begun under a coun…

Sec. 1. (a) This chapter applies to a county having a population of more than forty-six thousand four hundred (46,400) and less than forty-seven thousand (47,000), if the county had adopted an innkeeper's tax under IC 6-9-18 before July 1, 1999. (b) The: (1) convention, visitor, …

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.3-1999, SEC.1.

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; or (5) tourist…

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 section 3 of this chapter. (b) The county auditor shall issue a warrant directing the county treas…

tourism industry 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…

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…