Title 6, TITLE 6. TAXATION

Sec. 10. (a) The department of state revenue may charge a debtor a fee of ten percent (10%) of any debts collected under this chapter as a collection fee for the department's services, not including any local collection assistance fees charged under subsection (b). (b) This subse…

Sec. 11. If set off is sought pursuant to the provisions of this chapter against the combined refund of taxpayers who have previously filed a combined return, the entire refund is subject to set off unless there is a timely defense raised by a co-refundee who is not a debtor as d…

Sec. 12. Priority in multiple claims to refunds allowed to be set off under this chapter shall be in the following order: (1) Department of state revenue. (2) Child support bureau. (3) Department of workforce development. (4) Family and social services administration for claims c…

support obligations Sec. 13. (a) Notwithstanding IC 6-8.1-7 or any other provision of law prohibiting disclosure of a taxpayer's records or information, all information exchanged among the department, the claimant agency, a clearinghouse registered under section 3.5 of this chapt…

refund Sec. 2. If a debtor owes a claimant agency a certified delinquent debt that agency is entitled to have the department set off the tax refund against the delinquent debt. As added by Acts 1981, P.L.97, SEC.1.

Sec. 3. (a) To obtain a set off by the department, a claimant agency described in section 1(1)(A) of this chapter must file an application for the set off with the department before November 30 of the year preceding the calendar year in which a tax refund is payable by the depart…

subdivisions; purposes; registration; agreement Sec. 3.5. (a) As used in this section, "claimant agency" refers only to a claimant agency described in section 1(1)(B) of this chapter. (b) The department may enter into a contract with a nonprofit entity organized in Indiana that r…

As added by P.L.239-2017, SEC.27. Repealed by P.L.117-2018, SEC.8.

claimant agency Sec. 4. After the department receives an application for a set off pursuant to section 3 of this chapter, the department shall determine whether the debtor is entitled to a tax refund. If the department determines the debtor is entitled to a tax refund, it shall n…

Sec. 5. (a) After a claimant agency receives notice that a debtor is entitled to a tax refund from the department, the claimant agency or the clearinghouse, as provided in subsection (b), must within fifteen (15) days of the receipt of the notice of a tax refund send written noti…

Sec. 7. (a) This subsection applies to a claimant agency described in section 1(1)(A) of this chapter. If a claimant agency receives written notice that a debtor intends to contest its claim to a debt and set off, the claimant agency shall hold a hearing under IC 4-21.5-3. (b) Th…

Sec. 8. After a final determination of the validity of a debt due a claimant agency pursuant to sections 6 and 7 of this chapter, the claimant agency shall certify to the department the amount owed by the debtor to the claimant agency that is subject to set off. Upon receipt of c…

Sec. 9. If the department sets off a debtor's tax refund pursuant to this chapter, it shall serve the debtor written notice of the action and an accounting of the action taken on any refund. As added by Acts 1981, P.L.97, SEC.1.

Sec. 1. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.256-1997(ss), SEC.1.

returns 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 fili…

Sec. 11. (a) All revenues collected from the county supplemental auto rental excise tax shall be deposited in a special account of the state general fund called the county supplemental auto rental excise tax account. (b) On or before the twentieth day of each month, all amounts h…

Sec. 12. This chapter expires January 1, 2041. As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2005, SEC.24.

Sec. 2. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1-5, except that the term does not include taxes imposed under IC 6-2.5. As added by P.L.256-1997(ss), SEC.1.

Sec. 3. As used in this chapter, "passenger motor vehicle" has the meaning set forth in IC 9-13-2-123. As added by P.L.256-1997(ss), SEC.1. Amended by P.L.214-2007, SEC.4.

Sec. 4. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.256-1997(ss), SEC.1.

Sec. 5. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.256-1997(ss), SEC.1.

Sec. 6. As used in this chapter, "truck" has the meaning set forth in IC 9-13-2-188(a). As added by P.L.256-1997(ss), SEC.1.

revenue; effective dates Sec. 7. (a) The city-county council of a county that contains a consolidated city 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 and trucks in the county…

Sec. 8. (a) The rental of a truck is exempt from the county supplemental auto rental excise tax if the declared gross weight of the rented truck exceeds eleven thousand (11,000) pounds. (b) The rental of a passenger motor vehicle or truck by a funeral director licensed under IC 2…

Sec. 9. The person that rents a passenger motor vehicle or truck 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…

Sec. 1. As used in this chapter, "debt" means a delinquent state tax or nontax debt certified by the treasurer of state or a federal nontax debt certified by a federal official. The term includes, but is not limited to, fines, fees, penalties, and other nontax assessments imposed…

Sec. 10. (a) The office of management and budget may, by rule, establish a reasonable administrative fee to be charged to a person for the provision of the state offset of a federal debt or the federal offset of a state debt. (b) A fee authorized by this section is a separate deb…

Sec. 2. As used in this chapter, "federal official" means a unit or official of the federal government that: (1) is charged with the collection of nontax liabilities payable to the federal government; and (2) has the authority to make offsets under an offset agreement. As added b…

Sec. 3. As used in this chapter, "offset agreement" means an agreement between the office of management and budget and the Secretary of the Treasury of the United States authorized by this chapter. As added by P.L.293-2013(ts), SEC.33.

Sec. 4. As used in this chapter, "person" means an individual, vendor, contractor, partnership, society, association, joint stock company, limited liability company, corporation, estate, receiver, trustee, or assignee, any other person acting in a fiduciary or representative capa…

Sec. 5. (a) As used in this chapter, "state payments" includes tax refunds and any vendor or contractor payments made by the state to any person, including expense reimbursements to an employee of the state. (b) The term does not include salary, wages, pension payments, and any o…

Sec. 7. Notwithstanding any other law, the office of management and budget may enter into an offset agreement with the Secretary of the Treasury of the United States to participate in a reciprocal Treasury Offset Program under 31 U.S.C. 3716 for the collection of any debts owed t…

Sec. 8. If the office of management and budget enters into an offset agreement, a federal official may do the following as provided in the offset agreement: (1) Certify to the office of management and budget the existence of a person's delinquent nontax debt owed by the person to…

under an offset agreement Sec. 9. The following apply if the office of management and budget enters into an offset agreement: (1) The office of management and budget shall do the following as provided in the offset agreement: (A) Determine if a person whose name has been certifie…

Sec. 1. As used in this chapter, "business personal property" means personal property that: (1) is otherwise subject to assessment and taxation under this article; and (2) is used in a trade or business or otherwise held, used, or consumed in connection with the production of inc…

Sec. 2. As used in this chapter, "local income tax council" refers to the local income tax council established by IC 6-3.6-3-1 for a county. As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.8.

Sec. 3. As used in this chapter, "exemption ordinance" refers to an ordinance adopted under section 5 of this chapter by a local income tax council. As added by P.L.80-2014, SEC.2. Amended by P.L.197-2016, SEC.9.

Sec. 4. As used in this chapter, "new personal property" means business personal property that: (1) a taxpayer places in service after the later of the date the exemption ordinance is adopted or a date specified in the exemption ordinance; and (2) has not previously been used in …

Sec. 5. (a) A local income tax council may adopt an exemption ordinance that exempts new personal property located in the county from property taxation as provided in section 6 of this chapter. (b) For purposes of adopting an exemption ordinance under this chapter, a local income…

property Sec. 6. An exemption ordinance adopted under this chapter must exempt all new personal property. As added by P.L.80-2014, SEC.2.

Sec. 7. A local income tax council may repeal or amend an exemption ordinance. However, if a local income tax council repeals or amends an exemption ordinance, any new personal property that was exempt under the exemption ordinance on the date the new personal property was placed…

Sec. 8. A taxpayer is not required to file an application or a personal property tax return to qualify for an exemption under this chapter. As added by P.L.80-2014, SEC.2.

Sec. 1. This chapter applies to a county having a population of more than twenty-four thousand six hundred (24,600) and less than twenty-five thousand (25,000). As added by P.L.68-1997, SEC.1. Amended by P.L.170-2002, SEC.38; P.L.119-2012, SEC.62; P.L.104-2022, SEC.38.

Sec. 1.5. As used in this chapter, "commission" means a commission created under section 9 of this chapter. As added by P.L.172-2011, SEC.101.

Sec. 10. (a) A commission created under section 9 of this chapter 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 cont…

Sec. 11. All money coming into the possession of a commission created under section 9 of this chapter 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 poss…

Sec. 12. (a) A member of a commission created under section 9 of this chapter who knowingly: (1) approves the transfer of money to any person or corporation not qualified under law to receive the transfer; or (2) approves a transfer for a purpose not permitted under law; commits …

Sec. 2. As used in this chapter, "executive" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.

Sec. 3. As used in this chapter, "fiscal body" has the meaning set forth in IC 36-1-2. As added by P.L.68-1997, SEC.1.

Sec. 4. As used in this chapter, "gross retail income" has the meaning set forth in IC 6-2.5-1. As added by P.L.68-1997, SEC.1.