Title 6, TITLE 6. TAXATION

Sec. 4.7. (a) The bureau may issue bonds, enter into leases, or incur other obligations to: (1) pay the costs incurred in the financing, construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and…

Sec. 4.9. With respect to: (1) bonds, leases, or other obligations to which the bureau has pledged revenues under this chapter; and (2) bonds issued by a lessor that are payable from lease rentals; the general assembly covenants with the bureau and the purchasers or owners of the…

Sec. 5. (a) A member of the convention and visitor bureau created under section 3 of this chapter 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…

Sec. 5.5. The financing of the construction, acquisition, and equipping of a visitor center to promote and encourage conventions, trade shows, special events, recreation, and visitors within the county serves a public purpose and is of benefit to the general welfare of the county…

As added by P.L.96-1983, SEC.5. Repealed by P.L.108-1987, SEC.18.

As added by P.L.96-1983, SEC.6. Repealed by P.L.27-1992, SEC.31.

As added by P.L.96-1983, SEC.7. Repealed by P.L.27-1992, SEC.31.

remedies for failure to provide legislative body with sufficient information; resolution Sec. 9. (a) The legislative body of a county that imposes a tax under section 1 of this chapter shall annually prepare a report concerning the disbursement and use of the money collected unde…

Sec. 0.1. The following amendments to this chapter apply as follows: (1) The amendments made to section 6 of this chapter (before its repeal) by P.L.98-1989 apply to boating years beginning after December 31, 1989. (2) The amendments made to section 4 of this chapter by P.L.51-19…

Sec. 1. Except as otherwise provided by law, all tangible property which is within the jurisdiction of this state on the assessment date of a year is subject to assessment and taxation for that year. [Pre-1975 Property Tax Recodification Citation: 6-1-21-1.] Formerly: Acts 1975, …

Sec. 1.5. (a) Except as provided in subsection (b), the annual assessment date for tangible property is: (1) March 1 in a year ending before January 1, 2016; and (2) January 1 in a year beginning after December 31, 2015. (b) This subsection applies to mobile homes (including manu…

21, 2007; validation of certain local government actions Sec. 10. (a) Any action taken by the department of local government finance before November 21, 2007, to do any of the following with respect to property taxes first due and payable in 2007 in any county is legalized and va…

Sec. 2. (a) All tangible property which is subject to assessment shall be assessed on a just valuation basis and in a uniform and equal manner. (b) Personal property which is subject to assessment and taxation shall be assessed annually in the manner prescribed in this article. (…

Sec. 3. The total tax rate to be imposed on each one hundred dollars ($100) of the assessed value of property shall be determined in the manner provided by law. Property tax revenues shall be used for state expenditures and for the support of the political subdivisions of this st…

separately from land Sec. 4. (a) The owner of any real property on the assessment date of a year is liable for the taxes imposed for that year on the property, unless a person holding, possessing, controlling, or occupying any real property on the assessment date of a year is lia…

[1975 Property Tax Recodification Citation: New.] Formerly: Acts 1975, P.L.47, SEC.1. As amended by P.L.88-1983, SEC.4; P.L.53-1988, SEC.1; P.L.347-1989(ss), SEC.2; P.L.98-1989, SEC.4; P.L.75-1989, SEC.1. Repealed by P.L.1-1990, SEC.65.

Sec. 7. (a) As used in this section, "nonbusiness personal property" means personal property that is not: (1) held for sale in the ordinary course of a trade or business; (2) held, used, or consumed in connection with the production of income; or (3) held as an investment. (b) Th…

valuation; tax rates, deductions, limits on indebtedness; computation of assessed value growth quotient, tax rates, other values; state board of tax commissioner duties; intent of general assembly Sec. 8. (a) IC 6-1.1-1-3, as amended by P.L.6-1997, and all changes in tax rates, d…

Sec. 1. (a) A state agency to be known as the Indiana board of tax review is established. The Indiana board is composed of three (3) lay members. The governor shall appoint the members of the Indiana board. The members of the Indiana board shall elect the chairperson of the board…

Sec. 2. (a) Before performing any official duties, each lay member of the Indiana board shall execute: (1) a surety bond in the amount of ten thousand dollars ($10,000), with a surety approved by the governor; and (2) an oath of office. (b) The surety bond shall be payable to the…

Sec. 3. After a hearing on the matter, the governor may remove a member of the Indiana board for incompetency, neglect, or inefficiency. As added by P.L.198-2001, SEC.95.

Sec. 4. The Indiana board shall meet in continuous session throughout each calendar year in quarters provided by the state in the city of Indianapolis. The state shall provide the Indiana board with the supplies and printing that the board needs to transact business. As added by …

Sec. 5. The Indiana board shall keep a record of its proceedings and orders. The Indiana board's record is a public record. A copy of the appropriate portion of the record is sufficient evidence in all courts or proceedings to prove an action, a rule, or an order of the Indiana b…

petition Sec. 6. Notwithstanding IC 5-14-3-8, the Indiana board shall charge a person that files a petition with the Indiana tax court for review of a determination by the Indiana board the reasonable cost of preparing any necessary copies and transcripts for transmittal to the c…

Sec. 1. (a) An excise tax, known as the state gross retail tax, is imposed on retail transactions made in Indiana. (b) The person who acquires property in a retail transaction is liable for the tax on the transaction and, except as otherwise provided in this chapter, shall pay th…

Sec. 2. (a) The state gross retail tax is measured by the gross retail income received by a retail merchant in a retail unitary or bundled transaction and is imposed at seven percent (7%) of that gross retail income. (b) If the tax computed under subsection (a) carried to the thi…

Sec. 3. (a) As used in this section, "motor vehicle" means a vehicle that would be subject to the vehicle excise tax imposed under IC 6-6-5 if the vehicle were to be used in Indiana. (b) Notwithstanding section 2 of this chapter, the state gross retail tax rate on a motor vehicle…

As added by P.L.53-2017, SEC.1. Expired 6-30-2019 by P.L.53-2017, SEC.1.

Sec. 5. (a) As used in this section, "cargo trailer" has the meaning set forth in IC 6-2.5-5-39. (b) As used in this section, "nonreciprocal state" means a state that does not provide an exemption from sales, use, or similar taxes imposed on a cargo trailer or recreational vehicl…

Sec. 1. The definitions in this chapter apply throughout this article. As added by P.L.243-2015, SEC.10.

Sec. 10. "Fiscal body" has the meaning set forth in IC 36-1-2-6. As added by P.L.243-2015, SEC.10.

Sec. 11. "Impose" includes adopt, amend, increase, decrease, and rescind. As added by P.L.243-2015, SEC.10.

Sec. 12. "Local income tax council" means a council established by IC 6-3.6-3-1. As added by P.L.243-2015, SEC.10.

Sec. 13. "Local taxpayer", as it relates to a particular county, means any of the following: (1) An individual who resides in that county on the date specified in IC 6-3.6-8-3. (2) An individual who maintains the taxpayer's principal place of business or employment in that county…

Sec. 13.5. "PSAP" means a PSAP (as defined in IC 36-8-16.7-20) that is part of the statewide 911 system (as defined in IC 36-8-16.7-22). As added by P.L.180-2016, SEC.14.

Sec. 14. "Public safety" refers to the following: (1) A police and law enforcement system to preserve public peace and order. (2) A firefighting and fire prevention system. (3) Emergency ambulance services (as defined in IC 16-18-2-107). (4) Emergency medical services (as defined…

Sec. 14.5. "Regional jail" has the meaning set forth in IC 11-12-5.5-1. As added by P.L.239-2019, SEC.5.

Sec. 15. "Resident local taxpayer", as it relates to a particular county, means any local taxpayer who resides in that county on the date specified in IC 6-3.6-8-3. As added by P.L.243-2015, SEC.10.

Sec. 16. "School corporation" has the meaning set forth in IC 6-1.1-1-16. As added by P.L.243-2015, SEC.10.

Sec. 17. "Tax" refers to the following: (1) A tax imposed under this article. (2) A tax that was originally imposed under: (A) IC 6-3.5-1 (repealed); (B) IC 6-3.5-1.1 (repealed); (C) IC 6-3.5-6 (repealed); or (D) IC 6-3.5-7 (repealed); and that is continued in effect under this a…

Sec. 18. "Welfare allocation amount" means an amount equal to the sum of the property taxes imposed by the county in 1999 for the county's welfare fund and welfare administration fund and, if the county received a certified distribution under a former tax in 2008, the property ta…

Sec. 2. "Adjusted gross income" has the meaning set forth in IC 6-3-1-3.5. However: (1) except as provided in subdivision (3), in the case of a local taxpayer who is not treated as a resident local taxpayer of a county, the term includes only adjusted gross income derived from th…

Sec. 3. "Allocation amount" refers to an amount that qualifies as an allocation amount under IC 6-3.6-6. As added by P.L.243-2015, SEC.10.

Sec. 4. "Attributed allocation amount" equals the sum of the following: (1) The allocation amount of the civil taxing unit for that calendar year. (2) In the case of a county taxing unit, the welfare allocation amount. As added by P.L.243-2015, SEC.10. Amended by P.L.247-2017, SE…

Sec. 5. "Certified distribution" refers to the amount certified under IC 6-3.6-9-5(b), as adjusted under IC 6-3.6-9. As added by P.L.243-2015, SEC.10.

Sec. 6. "Certified shares" refers to the amount allocated for distribution as certified shares under IC 6-3.6-6. As added by P.L.243-2015, SEC.10.

Sec. 7. "Civil taxing unit" means any entity having the power to impose ad valorem property taxes except a school corporation. The term does not include a solid waste management district that is not entitled to a distribution under IC 6-3.6-6. However, in the case of a consolidat…

Sec. 7.4. "County with a single voting bloc" means a county that has a local income tax council in which one (1) city that is a member of the local income tax council or one (1) town that is a member of the local income tax council is allocated more than fifty percent (50%) of th…

Sec. 8. "Economic development project" means any project that: (1) the county, city, or town determines will: (A) promote significant opportunities for the gainful employment of its citizens; (B) attract a major new business enterprise to the county, city, or town; or (C) retain …

Sec. 1. (a) There is imposed on each taxpayer a franchise tax measured by the taxpayer's apportioned income for the privilege of exercising its franchise or the corporate privilege of transacting the business of a financial institution in Indiana. The amount of the tax for a taxa…