Title 6, TITLE 6. TAXATION

297 chapters · 4,481 sections in this title.

4,481 sectionsFiltered byTitle 6

Ind. Code § 6-1.1-6.8-9 Approval of application
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Sec. 9. If in the opinion of the director an application filed under section 8 of this chapter and the land to be classified comply with this chapter, the director shall approve the application. In addition, the director shall notify the auditor and the recorder of the county in …
Ind. Code § 6-3-8.1-1 Application of chapter
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Sec. 1. This chapter applies to a taxpayer that: (1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and (2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002. As added by P.L.220-2011…
Ind. Code § 6-3-8.1-2 Provisions applying to imposition and collection of
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supplemental net income tax; filing of estimated tax return and final tax return Sec. 2. Notwithstanding the repeal of IC 6-3-8-5 by P.L.192-2002(ss), the provisions of IC 6-3-8-5 (repealed) apply to the imposition, collection, payment, and administration of the supplemental net …
Ind. Code § 6-3-8.1-3 Determination of supplemental net income tax; forms and
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procedures Sec. 3. (a) The supplemental net income tax imposed under IC 6-3-8 (repealed) for that taxable year is equal to the result determined under STEP TWO of the following formula: STEP ONE: Determine the product of the taxpayer's net income for the taxpayer's regular taxabl…
Ind. Code § 6-1.1-8.1-1 Applicability
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Sec. 1. This section applies to assessment dates after December 31, 2022. As added by P.L.236-2023, SEC.20.
Ind. Code § 6-1.1-8.1-2 "Controlled environment agriculture property"
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Sec. 2. As used in this chapter, "controlled environment agriculture property" means land and improvements of an agricultural greenhouse that is used to produce fresh vegetables, fruits, or other agricultural produce grown indoors under climate-controlled conditions, year-round, …
Ind. Code § 6-1.1-8.1-3 Classification and assessment
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Sec. 3. Land of controlled environment agricultural property shall be classified and assessed as agricultural, and the improvements shall be classified and assessed as an agricultural greenhouse. As added by P.L.236-2023, SEC.20.
Ind. Code § 6-1.1-8.2-1 "Qualified expenditures" defined
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Sec. 1. (a) As used in this chapter, "qualified expenditures" means expenditures made by a taxpayer during a particular calendar year on the maintenance or improvement in Indiana of railcars owned or used by the taxpayer. (b) The term includes, but is not limited to, the followin…
Ind. Code § 6-1.1-8.2-2 "Taxpayer" defined
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Sec. 2. As used in this chapter, "taxpayer" means a railcar company (as defined by IC 6-1.1-8-2). As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.21.
Ind. Code § 6-1.1-8.2-3 "Tax liability" defined
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Sec. 3. As used in this chapter, "tax liability" means a railcar company's tax liability under IC 6-1.1-8-35. The term does not include interest or penalties. As added by P.L.253-1999, SEC.2. Amended by P.L.38-2021, SEC.22.
Ind. Code § 6-1.1-8.2-4 Entitlement to credit
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Sec. 4. A taxpayer is entitled to a credit against the taxpayer's tax liability in an amount set forth in section 5 of this chapter. As added by P.L.253-1999, SEC.2.
Ind. Code § 6-1.1-8.2-5 Determination of amount of credit
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Sec. 5. (a) Subject to subsection (b), the amount of the credit that a taxpayer is entitled to under section 4 of this chapter for a particular calendar year is equal to the lesser of: (1) twenty-five percent (25%) of the qualified expenditures made by the taxpayer in the calenda…
Ind. Code § 6-1.1-8.2-6 Filing expenditure statement
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Sec. 6. To obtain the credit provided by section 4 of this chapter for a particular calendar year, a taxpayer must file with the department of local government finance an accurate statement of the qualified expenditures that entitle the taxpayer to a credit. The statement must be…
Ind. Code § 6-1.1-8.5-1 "Industrial company" defined
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Sec. 1. As used in this chapter, "industrial company" means an owner or user of industrial property. As added by P.L.151-2001, SEC.3.
Ind. Code § 6-1.1-8.5-10 Certification of true tax values
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Sec. 10. (a) When the department of local government finance determines its final assessments of an industrial facility under this chapter, the department shall certify the true tax values to the county assessor and the county auditor of the qualifying county in which the propert…
Ind. Code § 6-1.1-8.5-11 Appeal of industrial facility assessment to the Indiana board;
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appeal procedure; deadline for determination Sec. 11. (a) The industrial company that owns or uses the industrial facility assessed by the department of local government finance under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (…
Ind. Code § 6-1.1-8.5-12 Rules
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Sec. 12. The department of local government finance shall adopt rules to provide just valuations of industrial facilities under this chapter. As added by P.L.151-2001, SEC.3. Amended by P.L.90-2002, SEC.96.
Ind. Code § 6-1.1-8.5-13 Conflicts with provisions in other chapters
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Sec. 13. This chapter is designed to provide special rules for the assessment and taxation of industrial facilities in a qualifying county. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with re…
Ind. Code § 6-1.1-8.5-2 "Industrial facility" defined
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Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property under the rules of the department of local government finance; and (2) has a true tax value, as estimated by the department, of at least thi…
Ind. Code § 6-1.1-8.5-3 "Qualifying county" defined
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Sec. 3. As used in this chapter, "qualifying county" means a county having a population of more than four hundred thousand (400,000) and less than seven hundred thousand (700,000). As added by P.L.151-2001, SEC.3. Amended by P.L.11-2023, SEC.22.
Ind. Code § 6-1.1-8.5-4 Repealed
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As added by P.L.151-2001, SEC.3. Repealed by P.L.90-2002, SEC.528.
Ind. Code § 6-1.1-8.5-5 Facility to be assessed in prescribed manner
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Sec. 5. An industrial facility located in a qualifying county shall be assessed in the manner prescribed in this chapter. As added by P.L.151-2001, SEC.3.
Ind. Code § 6-1.1-8.5-6 County assessor to provide list of industrial facilities annually
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to the department of local government finance Sec. 6. Before January 1 of each year the county assessor of each qualifying county shall provide the department of local government finance a list of each industrial facility located in the qualifying county. As added by P.L.151-2001…
Ind. Code § 6-1.1-8.5-7 Notice of newly constructed facilities
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Sec. 7. (a) The township assessor (if any) of each township in a qualifying county shall notify the department of local government finance of a newly constructed industrial facility that is located in the township served by the township assessor. The county assessor shall perform…
Ind. Code § 6-1.1-8.5-8 Reassessment by the department; local officials and vendors
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under contract with local officials may not reassess Sec. 8. (a) For purposes of: (1) a reassessment of a group of parcels under a county's reassessment plan prepared under IC 6-1.1-4-4.2; or (2) a new assessment; the department of local government finance shall assess each indus…
Ind. Code § 6-1.1-8.5-9 Support of department's assessor
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Sec. 9. The county assessor and the township assessors, if any, of the qualifying county in which an industrial facility is located shall provide support to the assessor of the department of local government finance during the course of the assessment of the industrial facility. …
Ind. Code § 6-1.1-8.7-1 "Industrial company" and "department"
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Sec. 1. As used in this chapter: (1) "industrial company" means an owner or user of industrial property; and (2) "department" refers to the department of local government finance. As added by P.L.198-2001, SEC.27.
Ind. Code § 6-1.1-8.7-10 Conflict of laws
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Sec. 10. This chapter is designed to provide special rules for the assessment and taxation of certain industrial facilities. If a provision of this chapter conflicts with a provision of another chapter of this article, the provision of this chapter controls with respect to the as…
Ind. Code § 6-1.1-8.7-2 "Industrial facility"
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Sec. 2. As used in this chapter, "industrial facility" means a company's real property that: (1) has been classified as industrial property under the rules of the department; and (2) has a true tax value, as estimated by the department, of at least thirty-five million dollars ($3…
Ind. Code § 6-1.1-8.7-3 Petitions for reassessment of industrial facilities
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Sec. 3. (a) Two hundred fifty (250) or more owners of real property in a township may petition the department to assess the real property of an industrial facility in the township. (b) An industrial company may at any time petition the department to assess the real property of an…
Ind. Code § 6-1.1-8.7-4 Assessments by department of local government finance
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Sec. 4. The department may assess the real property of an industrial facility pursuant to a petition filed under section 3 of this chapter. As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.19.
Ind. Code § 6-1.1-8.7-5 Scheduling of assessments
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Sec. 5. (a) If the department determines to assess an industrial facility pursuant to a petition filed under section 3(b) or 3(c) of this chapter, the department shall schedule the assessment not later than six (6) months after receiving the petition. (b) If the department determ…
Ind. Code § 6-1.1-8.7-6 Support from county assessors
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Sec. 6. The county assessor and the township assessors, if any, of the county in which the industrial facility is located shall provide support to the department's assessor during the course of the assessment of an industrial facility. As added by P.L.198-2001, SEC.27. Amended by…
Ind. Code § 6-1.1-8.7-7 Certification of values; appeal and review
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Sec. 7. (a) When the department determines its final assessments of an industrial facility, the department shall certify the true tax values to the county assessor and the county auditor of the county in which the property is located. In addition, if an industrial company has app…
Ind. Code § 6-1.1-8.7-8 Appeal of industrial facility assessment to the Indiana board;
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appeal procedure; deadline for determination Sec. 8. (a) The industrial company that owns or uses the industrial facility assessed by the department under this chapter may appeal that assessment to the Indiana board. Subject to subsections (b), (c), (d), and (e), the county asses…
Ind. Code § 6-1.1-8.7-9 Adoption of rules
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Sec. 9. The department may adopt rules to provide just valuations of industrial facilities under this chapter. As added by P.L.198-2001, SEC.27. Amended by P.L.219-2007, SEC.22.
Ind. Code § 6-6-9.5-1 Application of chapter
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Sec. 1. This chapter applies to Vanderburgh County. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-10 Imposition; payment; collection; returns
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Sec. 10. (a) Except as otherwise provided in this section, the county supplemental auto rental excise tax 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. (b) Each retail merchant filing a ret…
Ind. Code § 6-6-9.5-11 Distribution
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Sec. 11. The amounts received from the tax imposed under this chapter shall be paid monthly by the treasurer of state to the fiscal officer of the most populous city in the county upon warrants issued by the auditor of state. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-12 Supplemental auto rental excise tax fund; uses
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Sec. 12. (a) If a tax is imposed under section 7 of this chapter, the fiscal officer of the most populous city in the county shall establish a supplemental auto rental excise tax fund. (b) The city fiscal officer shall deposit in the supplemental auto rental excise tax fund all a…
Ind. Code § 6-6-9.5-13 Expiration
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Sec. 13. This chapter expires January 1, 2036. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-2 "Department"
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Sec. 2. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-3 "Gross retail income"
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Sec. 3. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5. As added by P.L.214-2005, SEC.22.
Ind. Code § 6-6-9.5-4 "Passenger motor vehicle"
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Sec. 4. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. As added by P.L.214-2005, SEC.22. Amended by P.L.214-2007, SEC.3.
Ind. Code § 6-6-9.5-5 "Person"
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Sec. 5. 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.22.
Ind. Code § 6-6-9.5-6 "Retail merchant"
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Sec. 6. 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.22.
Ind. Code § 6-6-9.5-7 Imposition of tax; ordinance; rate; notices
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Sec. 7. (a) The legislative body of the most populous city in the county may adopt an ordinance to impose an excise tax, known as the county supplemental auto rental excise tax, upon the rental of passenger motor vehicles in the county for periods of less than thirty (30) days. T…
Ind. Code § 6-6-9.5-8 Exemptions
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Sec. 8. (a) The rental of a passenger motor vehicle by a funeral director licensed under IC 25-15 is exempt from the county supplemental auto rental excise tax if the rental is part of the services provided by the funeral director for a funeral. (b) The temporary rental of a pass…
Ind. Code § 6-6-9.5-9 Liability for tax; collection
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Sec. 9. A person that rents a passenger motor vehicle is liable for the county supplemental auto rental excise tax. The person shall pay the tax to the retail merchant as a separate amount added to the consideration for the rental. The retail merchant shall collect the tax as an …
Ind. Code § 6-8.1-9.5-1 Definitions
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Sec. 1. The following definitions apply throughout this chapter: (1) "Claimant agency" means: (A) any state department, institution, commission, committee, board, division, bureau, authority, officer, official, or clerk of a circuit court; or (B) a political subdivision that has …