Title 6, TITLE 6. TAXATION

Sec. 23. (a) A refiner, terminal operator, or distributor (including a qualified distributor) that fails to remit the tax or file the returns or reports required by this chapter is subject to the penalties set forth in IC 6-8.1-10. (b) A distributor that fails to file the reports…

Sec. 24. A retail merchant shall display on the metered pump the total price per unit of the gasoline. A retail merchant may not advertise the gasoline at a price that is different than the price that the retail merchant is required to display on the metered pump. As added by P.L…

Sec. 25. If a sale of gasoline is exempt from the gasoline use tax, the person that pays the tax to the retail merchant may file a claim for refund with the department. The person must file the claim on the form, in the manner, and with the supporting documentation, prescribed by…

Sec. 3. As used in this chapter, "federal gasoline tax" means the excise tax imposed on gasoline under Section 4081 of the Internal Revenue Code. As added by P.L.227-2013, SEC.1.

Sec. 4. As used in this chapter, "gasoline" has the meaning set forth in IC 6-6-1.1-103(g). As added by P.L.227-2013, SEC.1.

Sec. 5. As used in this chapter, "Indiana gasoline tax" means the tax imposed under IC 6-6-1.1. As added by P.L.227-2013, SEC.1.

Sec. 6. As used in this chapter, "metered pump" means a stationary pump that is capable of metering the amount of gasoline or special fuel dispensed from it and that is capable of simultaneously calculating and displaying the price of the gasoline or special fuel dispensed. As ad…

As added by P.L.227-2013, SEC.1. Repealed by P.L.2-2014, SEC.28.

Sec. 8. As used in this chapter, "purchase or shipment" means a sale or delivery of gasoline, but does not include: (1) an exchange transaction between refiners, terminal operators, or a refiner and terminal operator; or (2) a delivery by pipeline, ship, or barge to a refiner or …

Sec. 9. As used in this chapter, "qualified distributor" means a distributor that: (1) is a licensed distributor under IC 6-6-1.1; and (2) holds an uncanceled permit issued under section 17 of this chapter. As added by P.L.227-2013, SEC.1.

Sec. 1. The state tax credit provided by this chapter applies only to taxable years beginning on or after January 1, 2024. However, beginning July 1, 2023: (1) eligible applicants may submit applications to the authority for state tax credits for qualified projects; and (2) the a…

Sec. 10. The department or the authority, or both, may adopt rules to implement this chapter. As added by P.L.137-2022, SEC.52.

Sec. 11. This chapter is subject to review under IC 2-5-3.2-1 to evaluate the effectiveness of the state tax credit one (1) year prior to its expiration under section 12 of this chapter. As added by P.L.137-2022, SEC.52.

Sec. 12. This chapter expires July 1, 2028. As added by P.L.137-2022, SEC.52.

Sec. 2. The following definitions apply throughout this chapter: (1) "Authority" refers to the Indiana housing and community development authority created by IC 5-20-1-3. (2) "Eligibility statement" refers to the statement issued by the authority to an eligible applicant under se…

Sec. 3. (a) Except as otherwise provided in this chapter, for each taxable year in the state tax credit period of a qualified project, the holder of a state tax credit awarded under this chapter for the qualified project is entitled to a credit against the holder's state tax liab…

Sec. 4. (a) If a holder's state tax credit exceeds the holder's state tax liability for the taxable year, the excess may be carried forward for up to nine (9) consecutive taxable years immediately following the first taxable year of the holder's state tax credit period and may be…

have state tax liability Sec. 5. (a) If a pass through entity is entitled to a state tax credit but does not have state tax liability against which the state tax credit may be applied, the pass through entity may allocate or otherwise transfer the state tax credit among the share…

Sec. 6. (a) A holder of a state tax credit may transfer, sell, or assign all or part of a state tax credit for a taxable year in the state tax credit period of the associated qualified project if the holder of the state tax credit complies with this section. (b) A holder shall fu…

credits Sec. 7. (a) An eligible applicant who wishes to obtain the state tax credit provided by this chapter for a qualified project must submit an application to the authority after June 30, 2023, and before January 1, 2028, in the manner prescribed by the authority. (b) An appl…

Sec. 8. (a) For each state fiscal year beginning after June 30, 2023, and before July 1, 2028, the aggregate amount of state tax credits awarded by the authority under this chapter may not exceed thirty million dollars ($30,000,000). For purposes of calculating the aggregate stat…

Sec. 9. To receive the state tax credit provided by this chapter, a holder of a state tax credit must claim the credit on the holder's annual state tax return in the manner prescribed by the department. The holder of the state tax credit shall submit to the department all informa…

Sec. 1. This chapter applies to the following counties: (1) A county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000). (2) A county having a population of more than one hundred seventy thousand (170,000) and less 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.214-2005, SEC.45.

ordinance to state Sec. 3. (a) The fiscal body of a county described in section 1 of this chapter may adopt an ordinance to impose an excise tax, known as the food and beverage tax, on those transactions described in sections 4 and 5 of this chapter that occur anywhere within the…

Sec. 4. Except as provided in section 6 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…

Sec. 5. Transactions described in section 4(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 ingredients mixe…

Sec. 6. The food and beverage tax under this chapter 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.214-2005, SEC.45.

Sec. 7. The 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 for the payment of the taxes may be made on separate returns or may …

Sec. 8. (a) The entire amount received from the taxes imposed by a county under this chapter shall be paid monthly by the treasurer of state to the treasurer of the northwest Indiana regional development authority established by IC 36-7.5-2-1. (b) The taxes paid to the treasurer …

Sec. 9. (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 De…

Sec. 1. If a notice is required to be given by mail under the general assessment provisions of this article, the day on which the notice is deposited in the United States mail is the day notice is given. The notice shall be given by first class mail. [Pre-1975 Property Tax Recodi…

Sec. 1.5. (a) Subject to subsections (b) and (c), and except as provided in subsection (d), a document, including a form, a return, or a writing of any type, which must be filed by a due date under this article or IC 6-1.5, is considered to be filed by the due date if the documen…

Sec. 10. If the taxes for a year on any property which is subject to taxation under this article cannot be collected because of an erroneous proceeding, the amount of the taxes, together with any penalties, interest, or costs carried forward on account of those taxes, shall be ad…

Sec. 11. The governor shall, in the name of this state and as governor, execute and deliver a quitclaim deed to the record owner of real property if: (1) the record owner requests the deed; (2) the auditor and the recorder of the county in which the real property is located each …

additional receipts; use of fund Sec. 12. (a) A board of county commissioners, a county assessor, or a township assessor (if any) may enter into a contract for the discovery of property that has been undervalued or omitted from assessment. The contract must prohibit payment to th…

subdivision Sec. 13. When a political subdivision is formed, the auditor of the county in which the political subdivision is situated shall, at the written request of the legislative body of the political subdivision, prepare a list of all the lands and lots within the limits of …

clearance; other evidence of payment Sec. 16. (a) A court may allow or approve a final report or account of: (1) a receiver; (2) a trustee in dissolution; (3) a trustee in bankruptcy; (4) a commissioner appointed for the sale of real estate; or (5) any other officer acting under …

adjustments in tax due; nonreverting fund Sec. 17. (a) As used in this section, "nonreverting fund" refers to a nonreverting fund established under subsection (d). (b) If a county auditor makes a determination that property was not eligible for a standard deduction under IC 6-1.1…

As added by P.L.249-2015, SEC.17. Repealed by P.L.203-2016, SEC.16.

Sec. 2. If a township assessor needs legal services, he may use the attorney appointed by the trustee of the township, or the legal services may be provided by the county. [Pre-1975 Property Tax Recodification Citation: 6-1-39-3.] Formerly: Acts 1975, P.L.47, SEC.1.

Sec. 3. (a) A township assessor's assessment or a county assessor's assessment of property is valid even if: (1) the assessor does not complete, or notify the county auditor of, the assessment by the time prescribed under IC 6-1.1-3 or IC 6-1.1-4; (2) there is an irregularity or …

Sec. 4. (a) An assessing official or a representative of the department of local government finance may file an affidavit with a circuit court, superior court, or probate court of this state if: (1) the official or representative has requested that a person give information or pr…

Sec. 5. In order to discharge their official duties, the following officials may administer oaths and affirmations: (1) County assessors. (2) Township assessors. (3) County auditors. (4) Members of a county property tax assessment board of appeals. (5) Members of the Indiana boar…

Sec. 6. If, subsequent to the assessment date in any year, a person receives possession or control of personal property in a fiduciary capacity, he shall ascertain whether a personal property return for that year has been filed. If a return is required but has not been filed, the…

state, or certain bodies corporate and politic; cancellation; compromise; distribution of receipts Sec. 7. (a) The county executive may cancel any property taxes, delinquencies, fees, special assessments, and penalties assessed against real property owned by a county, a township,…

Sec. 8. When an officer is required to perform a service under chapter 22, 23, 24, 25, 26, or 27 of this article and a fee is not provided for that service, the officer shall perform the service without charge. [Pre-1975 Property Tax Recodification Citation: 6-1-60-1.] Formerly: …

within time required; effect Sec. 9. An officer's failure to make an official certificate or to perform a clerical duty within the time required under chapter 22, 23, 24, 25, 26, or 27 of this article does not, except where otherwise expressly provided by law, affect the validity…

Sec. 1. 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.135-2022, SEC.19.

Sec. 10. 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. As added by P.L.135-2022, SEC.19.