Title 6, TAXATION

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.

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. 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.

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. 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 …

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.

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. 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-…

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. 16.5. "State GIS officer" has the meaning set forth in IC 4-23-7.3-10. As added by P.L.157-2026, SEC.111.

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 (2) A tax that was originally imposed under: (A) IC 6-3.5-1 (repealed); (B) IC 6-3.5-1.1 (repealed); (C) IC 6-3.5-6 (repealed); or (D) IC 6-3.5-7 (repealed); and that is continued in effect under this a…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…

Note: This version of section effective until 1-1-2029. See also following version of this section, effective 1-1-2029. 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 w…

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.

Note: This version of section effective until 7-1-2028. See also following repeal of this section, effective 7-1-2028. 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 cas…

Note: This version of section effective until 7-1-2028. See also following version of this section, effective 7-1-2028. 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. 9. "Executive" has the meaning set forth in IC 36-1-2-5. As added by P.L.243-2015, SEC.10.

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…

Sec. 3. For a taxpayer that is not filing a combined return, the taxpayer's apportioned income consists of the taxpayer's adjusted gross income for that year multiplied by the quotient of: (1) the taxpayer's total receipts attributable to transacting business in Indiana, as deter…

Sec. 4. For a taxpayer filing a combined return for its unitary group, the group's apportioned income for a taxable year consists of: (1) the aggregate adjusted gross income, from whatever source derived, of the members of the unitary group; multiplied by (2) the quotient of: (A)…

Sec. 6. (a) A nonresident taxpayer is entitled to a credit against the tax due under this article for the amount of net income tax, franchise tax, or other tax measured by net income that is due to the nonresident taxpayer's domiciliary state for a taxable year if: (1) the receip…

Sec. 7. Notwithstanding any other provision of this article, there is no tax imposed on the adjusted gross income or apportioned income of the following: (1) Insurance companies or organizations offering nonprofit agricultural organization insurance coverage subject to the tax un…

Sec. 8. (a) If a corporation is: (1) transacting the business of a financial institution (as defined in IC 6-5.5-1-17(d)); and (2) is a partner in a partnership or the grantor and beneficiary of a trust transacting business in Indiana and the partnership or trust is conducting in…

Sec. 1. The department of state revenue is established as an agency of the state of Indiana for the purpose of administering, collecting, and enforcing the taxes placed under its authority. As added by Acts 1980, P.L.61, SEC.1.

Sec. 2. The department is under the control of the governor, who shall appoint or employ the commissioner. As added by Acts 1980, P.L.61, SEC.1. Amended by P.L.100-2012, SEC.19.

Sec. 1. (a) Subject to subsection (b), the amount deducted and withheld as tax under IC 6-3-4 or IC 6-5.5-2-8 during any taxable year shall be allowed as a credit to the taxpayer against the tax imposed on the taxpayer by IC 6-3-2. (b) For each taxable year, the credit provided t…

Sec. 10. (a) As used in this section: "Base period wages" means the following: (1) In the case of a taxpayer other than a pass through entity, wages paid or payable by a taxpayer to its employees during the year that ends on the last day of the month that immediately precedes the…

Sec. 12. (a) As used in this section, "account" has the meaning set forth in IC 21-9-2-2. (b) As used in this section, "account beneficiary" has the meaning set forth in IC 21-9-2-3. (c) As used in this section, "account owner" has the meaning set forth in IC 21-9-2-4. (d) As use…

Sec. 12.1. (a) As used in this section, "ABLE account" has the meaning set forth in IC 12-11-14-1. (b) As used in this section, "contribution" means the amount of money directly provided to an Indiana ABLE 529A savings plan account by a taxpayer. A contribution does not include a…

Sec. 13. (a) This section applies only to taxable years beginning after December 31, 2014. (b) Each taxable year, an individual who is a resident of Indiana during the taxable year and who is eligible to claim the credit provided by Section 23 of the Internal Revenue Code on the …

Sec. 14.5. (a) As used in this section, "classroom supplies" means any items that qualify for the educator expense deduction under Section 62(a)(2)(D) of the Internal Revenue Code (as effective December 31, 2013). (b) Each taxable year, an individual employed as a teacher (as def…

Sec. 3. (a) Whenever a resident person has become liable for tax to another state upon all or any part of the person's income for a taxable year derived from sources without this state and subject to taxation under IC 6-3-2, the amount of tax paid by the person to the other state…

Sec. 5. (a) At the election of the taxpayer, there shall be allowed, as a credit against the adjusted gross income tax imposed by IC 6-3-1 through IC 6-3-7 for the taxable year, an amount (subject to the applicable limitations provided by this section) equal to fifty percent (50%…

Sec. 9. (a) The credit provided by this section shall be known as the unified tax credit for the elderly. (b) As used in this section, unless the context clearly indicates otherwise: (1) "Household federal adjusted gross income" means the total adjusted gross income, as defined i…

Sec. 1. As used in this chapter, "controlled substance" has the meaning set forth in IC 35-48-1.1-7. As added by P.L.50-1992, SEC.1. Amended by P.L.186-2025, SEC.70.

Sec. 10. (a) The department shall issue evidence of payment of the tax to the person paying the tax. The evidence of payment must include a statement stating the following: "THIS EVIDENCE OF PAYMENT DOES NOT LEGALIZE THE DELIVERY, SALE, POSSESSION, OR MANUFACTURE OF A CONTROLLED …

Sec. 11. A person may not deliver, possess, or manufacture a controlled substance subject to the tax under this chapter unless the tax has been paid. A person who fails or refuses to pay the tax imposed by this chapter is subject to a penalty of one hundred percent (100%) of the …

Sec. 12. The department may adopt rules under IC 4-22-2 necessary to enforce this chapter, including rules relating to the refunding of taxes paid under this chapter. As added by P.L.50-1992, SEC.1.

Sec. 13. An assessment for the tax due under this chapter is considered a jeopardy assessment. The department shall demand immediate payment and take action to collect the tax due as provided by IC 6-8.1-5-3. As added by P.L.50-1992, SEC.1.

Sec. 14. All jeopardy assessments issued for nonpayment of tax shall be considered a secondary lien to the seizure and forfeiture provisions of IC 16-42-20, IC 34-24-1, IC 34-24-2, and any federal law. As added by P.L.50-1992, SEC.1. Amended by P.L.2-1993, SEC.60; P.L.1-1998, SEC…