Title 6, TITLE 6. TAXATION

Sec. 11. (a) The amount of the credit provided by this chapter that a taxpayer uses during a particular taxable year may not exceed the state tax liability of the taxpayer. (b) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the first taxable…

Sec. 12. A tax credit awarded under this chapter is subject to the limitations set forth in IC 5-28-6-9. As added by P.L.135-2022, SEC.19.

Sec. 13. This chapter expires July 1, 2027. As added by P.L.135-2022, SEC.19.

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 …

rate 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) conve…

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-…

paid; when payments considered to be made; initial penalty period 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 am…

As added by P.L.56-2012, SEC.18. Repealed by P.L.251-2015, SEC.32.

As added by P.L.1-2004, SEC.47 and P.L.23-2004, SEC.50. Repealed by P.L.1-2010, SEC.156.

As added by P.L.67-2006, SEC.12. Amended by P.L.146-2008, SEC.295. Repealed by P.L.232-2017, SEC.40.

[Pre-1975 Property Tax Recodification Citation: 6-1-32-7 part.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.198-2001, SEC.93; P.L.137-2012, SEC.40; P.L.146-2012, SEC.7; P.L.13-2013, SEC.19; P.L.235-2013, SEC.4; P.L.288-2013, SEC.25. Repealed by P.L.232-2017, SEC.41.

units 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…

As added by P.L.249-2015, SEC.19. Repealed by P.L.232-2017, SEC.42.

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. (…

added to certain delinquent property tax assessments incurred before January 1, 2023 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 unde…

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 or IC 6-1.1-12-14, when he is not entitled to the deduction, commits a Class B misdemeanor. [Pre-1975 Property Tax Recodification Citations: 6-1-6-3; 6…

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. 7.5. A person who fails to provide, within forty-five (45) days after the filing deadline, evidence of the filing of a personal property return to the township assessor or the county assessor, as required under IC 6-1.1-3-1(d), shall pay to the county a penalty equal to ten …

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 to a county having a population of more than sixty-five thousand (65,000) and less than sixty-six thousand six hundred (66,600). As added by P.L.214-2005, SEC.47. Amended by P.L.119-2012, SEC.78; P.L.104-2022, SEC.55.

Sec. 10. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.214-2005, SEC.47.

Sec. 11. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.214-2005, SEC.47.

Sec. 12. As used in this chapter, "unit" means: (1) a county described in section 1 of this chapter; or (2) a city or town located in the county described in section 1 of this chapter. As added by P.L.214-2005, SEC.47.

state Sec. 13. (a) After January 1 but before August 1, the fiscal body of a unit may adopt an ordinance to impose an excise tax known as the unit's food and beverage tax on transactions described in section 14 of this chapter. The fiscal body of a unit other than a county may no…

Sec. 14. (a) Except as provided in subsection (c), a food and beverage tax imposed under section 13 of this chapter applies to any transaction in which food or a beverage is furnished, prepared, or served: (1) for consumption at a location, or on equipment, provided by a retail m…

Sec. 15. The food and beverage tax imposed on a food or beverage transaction described in section 14 of this chapter is equal to one percent (1%) of the gross retail income received by the retail merchant from the transaction. For purposes of this chapter, the gross retail income…

Sec. 16. (a) If no bonds, leases, obligations, or other evidences of indebtedness of a unit that are payable from a food and beverage tax imposed under this chapter are outstanding, the unit's fiscal body may adopt an ordinance to repeal the unit's food and beverage tax. (b) An o…

Sec. 17. If a fiscal body adopts an ordinance under this chapter, the ordinance takes effect January 1 of the year following the year in which the ordinance is adopted. As added by P.L.214-2005, SEC.47.

Sec. 18. A food and beverage 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 that is filed for the payment of the tax may be made on a separ…

Sec. 19. (a) The department shall notify the county auditor of a county containing a unit that imposes a food and beverage tax under this chapter of the amount of tax paid in the unit. (b) The amounts received from a food and beverage tax imposed under this chapter shall be paid …