Title 6, TITLE 6. TAXATION

297 chapters · 4,481 sections in this title.

4,481 sectionsFiltered byTitle 6

Ind. Code § 6-3.1-39.5-5 "Recapture event"
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Effective 1-1-2024. Sec. 5. As used in this chapter, "recapture event" means: (1) the cessation of the operation of the Indiana qualified child care facility as an Indiana qualified child care facility; (2) subject to section 12(c) of this chapter, a change in ownership of an Ind…
Ind. Code § 6-3.1-39.5-6 "State tax liability"
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Effective 1-1-2024. Sec. 6. As used in this chapter, "state tax liability" means the taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); (2) IC 27-1-18-2 (the insurance premiums tax) or IC 6-8-15 (the nonprofit agr…
Ind. Code § 6-3.1-39.5-7 "Taxpayer"
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Effective 1-1-2024. Sec. 7. As used in this chapter, "taxpayer" means any person, corporation, limited liability company, partnership, or other entity that has any state tax liability and employs one hundred (100) individuals or less. The term includes a pass through entity. Howe…
Ind. Code § 6-3.1-39.5-8 Entitlement to credit; amount of credit
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Effective 1-1-2024. Sec. 8. (a) A taxpayer that makes a qualified expenditure in a taxable year is entitled to a credit against the taxpayer's state tax liability for the taxable year. (b) Subject to section 9 of this chapter, the maximum amount of the credit to which a taxpayer …
Ind. Code § 6-3.1-39.5-9 Shareholder, partner, beneficiary, or member entitled to credit
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Effective 1-1-2024. Sec. 9. If a pass through entity is entitled to a credit under this chapter but does not have state tax liability against which the tax credit may be applied, an individual who is a shareholder, partner, beneficiary, or member of the pass through entity is ent…
Ind. Code § 6-3.1-40.9-1 "Affordable housing organization"
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Effective 1-1-2024. Sec. 1. As used in this chapter, "affordable housing organization" refers to an organization that: (1) is exempt from federal income taxation under Section 501(c)(3) of the Internal Revenue Code; and (2) uses volunteers to build, renovate, and develop homeowne…
Ind. Code § 6-3.1-40.9-10 Shareholder, partner, or member entitled to credit
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Effective 1-1-2024. Sec. 10. If a pass through entity is entitled to a credit under section 7 of this chapter but does not have state tax liability against which the tax credit may be applied, a shareholder, partner, or member of the pass through entity is entitled to a tax credi…
Ind. Code § 6-3.1-40.9-11 Application for approval as an affordable housing organization
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Effective 1-1-2024. Sec. 11. An affordable housing organization must apply to the corporation for approval as an affordable housing organization for purposes of this chapter. The corporation shall approve each applicant that is an affordable housing organization and provide a lis…
Ind. Code § 6-3.1-40.9-12 Claiming the credit
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Effective 1-1-2024. Sec. 12. To apply a credit against the taxpayer's state tax liability, a taxpayer must claim the credit on the taxpayer's annual state tax return or returns in the manner prescribed by the department. The taxpayer shall submit to the department the information…
Ind. Code § 6-3.1-40.9-13 Maximum amount of credits
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Effective 1-1-2024. Sec. 13. (a) The total amount of tax credits awarded under this chapter may not exceed four million dollars ($4,000,000) in each state fiscal year. However, any amounts carried forward under section 9(a) of this chapter shall first be deducted from the total a…
Ind. Code § 6-3.1-40.9-14 Information concerning the credit on the department website
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Effective 1-1-2024. Sec. 14. The department, on a website used by the department to provide information to the public, shall provide the following information: (1) The application for the credit provided in this chapter. (2) A timeline for receiving the credit provided in this ch…
Ind. Code § 6-3.1-40.9-15 Adoption of rules
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Effective 1-1-2024. Sec. 15. The department may adopt rules under IC 4-22-2 to implement this chapter. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-16 Expiration
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Effective 1-1-2024. Sec. 16. This chapter expires January 1, 2030. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-2 "Corporation"
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Effective 1-1-2024. Sec. 2. As used in this chapter, "corporation" means the Indiana economic development corporation established by IC 5-28-3-1. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-3 "Credit"
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Effective 1-1-2024. Sec. 3. As used in this chapter, "credit" refers to a credit granted under this chapter. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-4 "Pass through entity"
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Effective 1-1-2024. Sec. 4. As used in this chapter, "pass through entity" has the meaning set forth in IC 6-3-1-35. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-5 "State tax liability"
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Effective 1-1-2024. Sec. 5. As used in this chapter, "state tax liability" means a taxpayer's total tax liability that is incurred under: (1) IC 6-3-1 through IC 6-3-7 (the adjusted gross income tax); and (2) IC 6-5.5 (the financial institutions tax); as computed after the applic…
Ind. Code § 6-3.1-40.9-6 "Taxpayer"
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Effective 1-1-2024. Sec. 6. As used in this chapter, "taxpayer" means an individual or entity that has any state tax liability. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-7 Entitlement to credit
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Effective 1-1-2024. Sec. 7. A taxpayer that makes a contribution to an affordable housing organization that is approved under section 11 of this chapter is entitled to a credit against the taxpayer's state tax liability in the taxable year in which the taxpayer makes the contribu…
Ind. Code § 6-3.1-40.9-8 Amount of credit
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Effective 1-1-2024. Sec. 8. The amount of a taxpayer's credit is equal to fifty percent (50%) of the amount of the contribution that is not more than twenty thousand dollars ($20,000) made to the affordable housing organization. As added by P.L.201-2023, SEC.104.
Ind. Code § 6-3.1-40.9-9 Carry forward of credit
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Effective 1-1-2024. Sec. 9. (a) If the credit provided by this chapter exceeds the taxpayer's state tax liability for the taxable year for which the credit is first claimed, the excess may be carried forward to succeeding taxable years and used as a credit against the taxpayer's …
Ind. Code § 6-9-45.5-1 "Beverage"
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Sec. 1. As used in this chapter, "beverage" includes, but is not limited to, any alcoholic beverage. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-10 Items exempt from food and beverage tax
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Sec. 10. The tax imposed under this chapter does not apply to the furnishing, preparing, or serving of any food or beverage in a transaction that is exempt, or to the extent exempt, from the state gross retail tax imposed by IC 6-2.5. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-11 Manner of imposition, payment, and collection; filing of
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returns Sec. 11. The tax imposed under 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, the return to be filed for the payment of the taxes may be made on separate return…
Ind. Code § 6-9-45.5-12 Transfer
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Sec. 12. The amounts received from a tax imposed under this chapter shall be transferred monthly by the auditor of state to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11. As added by P.L.255-2015, SEC.61. Amended by P.L.44-…
Ind. Code § 6-9-45.5-13 Another food and beverage tax application
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Sec. 13. (a) As used in this section, "another food and beverage tax" refers to an excise tax that is imposed under any law other than this chapter and that is levied in all or any part of Orange County on a transaction in which food or beverage is furnished, prepared, or served:…
Ind. Code § 6-9-45.5-2 "Food"
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Sec. 2. As used in this chapter, "food" includes, but is not limited to, any food product. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-3 "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.255-2015, SEC.61.
Ind. Code § 6-9-45.5-4 "Historic hotel"
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Sec. 4. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-5 "Historic hotels resort"
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Sec. 5. As used in this chapter, "historic hotels resort" refers to the historic hotels, the riverboat operated under IC 4-33-6.5, and other properties operated in conjunction with the historic hotel enterprise located in Orange County, including golf courses. As added by P.L.255…
Ind. Code § 6-9-45.5-6 "Person"
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Sec. 6. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-7 "Retail merchant"
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Sec. 7. As used in this chapter, "retail merchant" has the meaning set forth in IC 6-2.5-1-8. As added by P.L.255-2015, SEC.61.
Ind. Code § 6-9-45.5-8 Food and beverage tax
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Sec. 8. (a) An excise tax, known as the food and beverage tax, is imposed on those transactions described in section 9 of this chapter that occur at a historic hotels resort after June 30, 2015. (b) The rate of the tax imposed under this chapter equals two percent (2%) of the gro…
Ind. Code § 6-9-45.5-9 Application of food and beverage tax
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Sec. 9. (a) Except as provided in section 10 of this chapter, the tax imposed under section 8 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;…
Ind. Code § 6-1.1-45.5-1 Definitions
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Sec. 1. As used in this chapter: (1) "board" refers to the county property tax assessment board of appeals; (2) "brownfield" has the meaning set forth in IC 13-11-2-19.3; (3) "contaminant" has the meaning set forth in IC 13-11-2-42; (4) "delinquent tax liability" means: (A) delin…
Ind. Code § 6-1.1-45.5-2 Form and content of petition
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Sec. 2. A person that owns or desires to own a brownfield may file a petition with the county auditor seeking a reduction or waiver of the delinquent tax liability. The petition must: (1) be on a form: (A) prescribed by the state board of accounts; and (B) approved by the departm…
Ind. Code § 6-1.1-45.5-3 County auditor action on petition; correction of defects;
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forwarding Sec. 3. On receipt of a petition under section 2 of this chapter, the county auditor shall determine whether the petition is complete. If the petition is not complete, the county auditor shall return the petition to the petitioner and describe the defects in the petiti…
Ind. Code § 6-1.1-45.5-4 County property tax assessment board of appeals hearing;
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notice Sec. 4. On receipt of a complete petition as provided under sections 2 and 3 of this chapter, the board shall at its earliest opportunity conduct a public hearing on the petition. The board shall give notice of the date, time, and place fixed for the hearing: (1) by mail t…
Ind. Code § 6-1.1-45.5-5 County property tax assessment board of appeals
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recommendation; notice; forwarding Sec. 5. (a) Subject to section 8(g) of this chapter, the board may recommend that the department grant the petition or that the department approve a reduction of the delinquent tax liability in an amount less than the amount sought by the petiti…
Ind. Code § 6-1.1-45.5-6 Review and recommendation by fiscal body; notice;
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forwarding Sec. 6. (a) The fiscal body shall at a regularly scheduled meeting: (1) review the petition and all other materials submitted by the board under section 5 of this chapter; and (2) determine whether to: (A) deny the petition; (B) recommend that the department waive the …
Ind. Code § 6-1.1-45.5-7 Review and action by department of local government finance
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Sec. 7. (a) On receipt by the department of a recommendation by the fiscal body to waive or reduce the delinquent tax liability, the department shall: (1) review: (A) the petition and all other materials submitted by the board; and (B) the notice received from the fiscal body; an…
Ind. Code § 6-1.1-45.5-8 Notice of action of department of local government finance;
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additional review by department; proof of ownership; county auditor review of plan completion Sec. 8. (a) The department shall give notice of its determination under section 7 of this chapter and the right to seek an appeal of the determination by mail to: (1) the petitioner; (2)…
Ind. Code § 6-1.1-45.5-9 Appeal of action of department of local government finance
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Sec. 9. As provided in IC 6-1.5-5-1, a petitioner under section 2 of this chapter may initiate an appeal of the department's final determination under section 8 of this chapter by filing a petition with the county assessor not more than forty-five (45) days after the department g…
Ind. Code § 6-9-45.6-1 Application
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Sec. 1. This chapter applies to a historic hotel regardless of whether the county in which the historic hotel is located imposes an innkeeper's tax on the same transactions under any other chapter of this article. As added by P.L.255-2015, SEC.62.
Ind. Code § 6-9-45.6-2 "Historic hotel"
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Sec. 2. As used in this chapter, "historic hotel" has the meaning set forth in IC 4-33-2-11.1. As added by P.L.255-2015, SEC.62.
Ind. Code § 6-9-45.6-3 "Person"
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Sec. 3. As used in this chapter, "person" has the meaning set forth in IC 6-2.5-1-3. As added by P.L.255-2015, SEC.62.
Ind. Code § 6-9-45.6-4 Supplemental innkeeper's tax; rate; filing of returns
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Sec. 4. (a) A supplemental innkeeper's tax is levied on every person or entity engaged in the business of renting or furnishing, for periods of less than thirty (30) days, any room or rooms, lodgings, or accommodations in any historic hotel. (b) The tax is imposed at the rate of …
Ind. Code § 6-9-45.6-5 Distribution
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Sec. 5. The amounts received from a tax imposed under this chapter shall be distributed monthly by the auditor of state to the West Baden Springs historic hotel preservation and maintenance fund established by IC 36-7-11.5-11. As added by P.L.255-2015, SEC.62.
Ind. Code § 6-9-45.6-6 Another innkeeper's tax application
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Sec. 6. (a) As used in this section, "another innkeeper's tax" refers to an excise tax imposed under any law other than this chapter and levied in all of or any part of Orange County on persons or entities engaged in the business of renting or furnishing, for periods of less than…
Ind. Code § 6-1.1-46.2-1 "District"
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Sec. 1. As used in this chapter, "district" refers to an entrepreneur and enterprise district designated under IC 5-28-15.5. As added by P.L.238-2017, SEC.18.