Title 6, TITLE 6. TAXATION

Sec. 20. A person subject to the taxes imposed under section 4 of this chapter, section 4.3 of this chapter (before its repeal), and section 4.5 of this chapter (before its repeal) who fails to keep the books and records as required by IC 6-8.1-5 is subject to the penalty imposed…

Sec. 22. (a) If a carrier: (1) fails to file a return for taxes due under this chapter; (2) fails to pay the full amount of tax shown on the carrier's return by the due date for the return or the payment; or (3) incurs a deficiency upon a determination by the department; the carr…

Sec. 23. (a) If a person: (1) fails to file a return for the tax due under this chapter on or by the due date for the return; (2) fails to pay the full amount of tax shown on the person's return on or by the due date for the payment; or (3) incurs, upon examination by the departm…

Sec. 24. (a) If the department believes that a person has not reported the proper amount of tax due, the department shall make a proposed assessment of the amount of the unpaid tax on the basis of the best information available to the department. The amount of the assessment is: …

motor carrier fuel tax permit or license; proof of issuance of permit or license Sec. 25. This section applies whenever the owner is required by law to obtain an annual motor carrier fuel tax permit or a license under the International Fuel Tax Agreement under IC 6-8.1-3-14 from …

under this chapter or International Fuel Tax Agreement Sec. 26. A special permit may not be issued under IC 9-20-6 to a carrier that is required to be registered under this chapter or under the International Fuel Tax Agreement under IC 6-8.1-3-14 until the carrier furnishes reaso…

Sec. 27. (a) Notwithstanding IC 6-8.1-7 and IC 9-14-12-1, the department, the bureau of motor vehicles, and the Indiana department of transportation shall share the information regarding motor carriers and motor vehicles that is reasonably necessary for the effective administrati…

Sec. 3. (a) Except as otherwise provided in this section, every commercial motor vehicle leased to a carrier is subject to this chapter to the same extent and in the same manner as commercial motor vehicles owned by the carrier. (b) Except as provided in subsection (f), the depar…

consumed in Indiana Note: This version of section effective until 1-1-2024. See also following version of this section, effective 1-1-2024. Sec. 4. (a) A tax is imposed on the consumption of motor fuel by a carrier in its operations on highways in Indiana. The rate of this tax is…

As added by P.L.218-2017, SEC.47. Repealed by P.L.185-2018, SEC.8.

As added by P.L.59-1985, SEC.17. Amended by P.L.8-1988, SEC.4; P.L.69-1991, SEC.13; P.L.85-1995, SEC.32; P.L.222-1999, SEC.4; P.L.277-2013, SEC.13; P.L.218-2017, SEC.48. Repealed by P.L.185-2018, SEC.9.

Sec. 4.7. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999. (b) A carrier must be certified by the department in orde…

Sec. 4.8. (a) This section applies only to a claim for a proportional use credit under section 4(d) of this chapter or section 4.5(e) of this chapter (before its repeal) for taxes first due and payable after July 31, 1999. (b) In order to obtain a proportional use credit against …

Sec. 5. (a) The department shall deposit revenue collected under sections 4 and 12 of this chapter in the state highway fund (IC 8-23-9-54). (b) The department shall deposit revenue collected under sections 4.3 and 4.5 of this chapter (before their repeal) as follows: (1) Forty-s…

Sec. 6. (a) A carrier is entitled to a credit against the tax imposed under section 4 of this chapter if the carrier, or a lessor operating under the carrier's annual permit, has: (1) paid the tax imposed under IC 6-6-1.1 or IC 6-6-2.5 and section 4.5 of this chapter (before its …

Sec. 7. (a) As used in this section, the credit of a carrier for any quarter is the amount by which the credit to which the carrier is entitled under section 6 of this chapter for that quarter exceeds the tax liability of the carrier under section 4 of this chapter and section 4.…

Sec. 7.1. A class action for the refund of a tax subject to this chapter may not be maintained in any court, including the Indiana tax court, on behalf of any person who has not complied with the requirements of section 7 of this chapter before the certification of a class. A ref…

liability; retaining cash deposit Sec. 8. (a) A carrier shall, at the request of the department and for cause, furnish a surety bond, letter of credit, or cash deposit to the department in order to ensure payment of the taxes imposed under this chapter and to permit the departmen…

Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 9. (a) Except as provided in subsection (b), if there are no records showing the number of miles actually operated per gallon of motor fuel and if section …

Monroe County Sec. 0.3. A large percentage of the land in the city of Bloomington and in Monroe County is not taxable because the land is owned by the state or the federal government, which puts the city and the county at a disadvantage in their ability to fund projects. These sp…

Sec. 1. This chapter applies to Monroe County. As added by P.L.176-2009, SEC.21.

Sec. 10. If an ordinance is not adopted under section 9 of this chapter, the amounts received from the county food and beverage tax imposed under section 5 of this chapter shall be paid monthly by the treasurer of state to the county treasurer upon warrants issued by the auditor …

Sec. 11. (a) If an ordinance is adopted under section 5 of this chapter, the county treasurer shall establish a food and beverage tax receipts fund. (b) The county treasurer shall deposit in the fund county food and beverage tax revenue that the county treasurer receives. (c) Any…

Sec. 12. (a) If an ordinance is adopted under section 5 of this chapter, the fiscal officer of the city shall establish a food and beverage tax receipts fund. (b) The fiscal officer shall deposit in the fund county food and beverage tax revenue that the fiscal officer receives. (…

Sec. 13. (a) Each month, the county auditor shall distribute the county food and beverage tax revenue received by the county treasurer between the city and the county according to the location where the county food and beverage tax was collected. If the county food and beverage t…

develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan Sec. 14. (a) The county's share of county food and beverage tax revenue deposited in the county food and beverage tax receipts fund may be used only to finance, refinan…

develop a written plan for use of funds; requirement to spend money in the fund in accordance with written plan Sec. 15. (a) Money deposited in the city food and beverage tax receipts fund may be used only to finance, refinance, construct, operate, or maintain a convention center…

voided; prohibited from adopting a new ordinance; distribution of unexpended money Sec. 15.5. (a) This section applies only if the county and city do not spend money from the county or city food and beverage tax receipts fund as required by sections 14(c) and 15(c) of this chapte…

Sec. 16. (a) In order to coordinate and assist efforts of the county and city fiscal bodies regarding the utilization of food and beverage tax receipts, an advisory commission shall be established and composed of the following individuals: (1) Three (3) members who are owners of …

Sec. 17. (a) Except as otherwise provided in sections 14, 15, and 15.5 of this chapter, the 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…

Sec. 2. Except as provided in sections 3, 4, and 9(b) of this chapter, the definitions in IC 6-9-12-1 and IC 36-1-2 apply throughout this chapter. As added by P.L.176-2009, SEC.21.

Sec. 3. As used in this chapter, "city" means the city of Bloomington. As added by P.L.176-2009, SEC.21.

Sec. 4. As used in this chapter, "county" means Monroe County. As added by P.L.176-2009, SEC.21.

Sec. 5. (a) Subject to section 15.5 of this chapter, the fiscal body of the county may adopt an ordinance to impose an excise tax, known as the county food and beverage tax, on those transactions described in section 6 of this chapter. The effective date of an ordinance adopted u…

Sec. 6. (a) Except as provided in subsection (c), a tax imposed under section 5 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 the co…

Sec. 7. The county food and beverage tax imposed on a food or beverage transaction described in section 6 of this chapter equals one percent (1%) of the gross retail income received by the merchant from the transaction. For purposes of this chapter, the gross retail income receiv…

Sec. 8. If an ordinance is not adopted under section 9 of this chapter, the tax that may be imposed under section 5 of 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, th…

Sec. 1. This chapter applies to establishing and imposing a tax levy for cumulative funds under the following: (1) IC 3-11-6. (2) IC 8-10-5. (3) IC 8-16-3. (4) IC 8-16-3.1. (5) IC 8-22-3. (6) IC 14-27-6. (7) IC 14-33-21. (8) IC 16-22-4. (9) IC 16-22-8. (10) IC 36-8-8-14.2. (11) I…

Sec. 10. To provide for a fund, a political subdivision may levy a tax on all taxable property within the jurisdiction authorized to establish the fund. The tax may not exceed the tax rate specified in the statute authorizing the fund. As added by P.L.17-1995, SEC.6.

Sec. 11. If a political subdivision considers it advisable after the levy has been approved, the governing body imposing the levy for the political subdivision may reduce or rescind the annual levy. As added by P.L.17-1995, SEC.6.

Sec. 12. At least: (1) ten (10) taxpayers in the tax district, if the fund is authorized under IC 8-10-5-17, IC 8-16-3-1, IC 8-16-3.1-4, IC 14-27-6-48, IC 14-33-21-2, IC 36-8-14-2, IC 36-9-4-48, or IC 36-10-4-36; or (2) fifty (50) taxpayers in the area where a property tax for a …

Sec. 13. (a) After a political subdivision complies with this chapter, a property tax may be levied annually at the tax rate adopted by the political subdivision and certified by the department of local government finance under this chapter without further action under this chapt…

Sec. 14. The tax collected for a fund must be held in the fund for which the tax was levied. The fund may not be expended for any purpose other than the purposes specified by statute authorizing the fund. Except to the extent that IC 8-16-3-3(c), IC 14-27-6-48(c), IC 36-9-14.5-8(…

Sec. 15. If the political subdivision establishing a fund: (1) decides that the purposes for which the fund was established have been accomplished or no longer exist; or (2) rescinds the tax levy for the fund; the governing body establishing the fund for the political subdivision…

related services Sec. 16. (a) This section applies to the town of Zionsville. (b) Upon the request of the town, the department of local government finance shall establish for the town a cumulative building and equipment fund for fire protection and related services as described i…

rate Sec. 17. (a) This section applies to the Frankfort Airport Authority in Clinton County. (b) Notwithstanding IC 8-22-3-25, the maximum permissible ad valorem property tax levy for the authority's cumulative building fund may not exceed sixty-seven hundredths of one cent ($0.0…

Sec. 2. (a) In addition to complying with the budget, tax rate, and tax levy requirements applicable to other tax levies, a political subdivision may: (1) establish a cumulative fund and impose a property tax for the cumulative fund; or (2) increase the tax rate for a cumulative …

Sec. 3. (a) A political subdivision that decides to establish a fund under this chapter must: (1) give notice of the proposal to the affected taxpayers; and (2) hold a public hearing on the proposal; before presenting the proposal to the department of local government finance for…

finance; certification Sec. 4. (a) A political subdivision that in any year adopts a proposal under this chapter must submit the proposal to the department of local government finance: (1) before August 2 of that year, for years before 2018; and (2) before June 1 of that year, fo…

related to fund Sec. 6. Not later than noon thirty (30) days after the publication of the notice of adoption required by section 3 of this chapter at least twenty-five (25) taxpayers in the political subdivision may file a petition with the county auditor stating their objections…