Title 6, TITLE 6. TAXATION

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…

unitary group 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 qu…

As added by P.L.347-1989(ss), SEC.1. Amended by P.L.68-1991, SEC.6. Repealed by P.L.6-2000, SEC.5.

As added by P.L.21-1990, SEC.23. Repealed by P.L.6-2000, SEC.5.

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…

return; withholding 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 tr…

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.

As added by Acts 1980, P.L.61, SEC.1. Repealed by P.L.23-1986, SEC.21.

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…

plan; date of contribution; repayment of credit after nonqualified withdrawals; designation of contributions after December 31, 2018 Note: This version of section effective 1-1-2024. See also preceding version of this section, effective until 1-1-2024. Sec. 12. (a) As used in thi…

contribution; repayment of credit after nonqualified withdrawals Effective 1-1-2024. 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 In…

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

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…

As added by P.L.213-2015, SEC.83. Amended by P.L.181-2016, SEC.26; P.L.217-2017, SEC.65. Repealed by P.L.108-2019, SEC.120.

Formerly: Acts 1963(ss), c.32, s.302. As amended by P.L.2-1988, SEC.9. Repealed by P.L.192-2002(ss), SEC.191.

country 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 oth…

Formerly: Acts 1963(ss), c.32, s.304; Acts 1965, c.279, s.1; Acts 1967, c.355, s.1. Repealed by Acts 1977, P.L.78, SEC.6.

As added by Acts 1977, P.L.78, SEC.4. Amended by Acts 1979, P.L.68, SEC.2. Repealed by Acts 1981, P.L.25, SEC.9.

institutions; educational foundations 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 thi…

As added by P.L.56-1990, SEC.1. Amended by P.L.1-2003, SEC.34; P.L.269-2003, SEC.7; P.L.2-2007, SEC.122. Repealed by P.L.181-2016, SEC.24.

Formerly: Acts 1973, P.L.50, SEC.2. As amended by Acts 1980, P.L.54, SEC.3. Repealed by Acts 1981, P.L.25, SEC.9.

As added by Acts 1975, P.L.352, SEC.1. Amended by Acts 1979, P.L.71, SEC.1; Acts 1980, P.L.51, SEC.3; Acts 1981, P.L.77, SEC.11; P.L.82-1983, SEC.6. Repealed by P.L.96-1989, SEC.25.

As added by Acts 1978, P.L.43, SEC.2. Amended by Acts 1980, P.L.54, SEC.4. Repealed by Acts 1981, P.L.25, SEC.9.

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 35-48-1-9. As added by P.L.50-1992, SEC.1.

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.

provisions 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.…

expenses; interest; reversion to general fund; annual appropriation Sec. 15. (a) The controlled substance tax fund is established to receive all the revenue collected by the department under this chapter. (b) The fund shall be administered by the treasurer of state. Any expenses …

transfers; certification to state auditor; warrants Sec. 17. (a) All distributions and transfers from the controlled substance tax fund shall be paid monthly by the fifteenth of the month following the month of collection. (b) The department shall certify to the auditor of state …

Sec. 18. When sentencing a defendant following a prosecution for delivery, possession, or manufacture of a controlled substance in violation of IC 35-48-4, the court may consider evidence of the accused's failure to pay the excise tax required by this chapter. If the court finds …

Sec. 19. The department may not commence collection proceedings under this chapter unless the department: (1) is ordered to do so by a court in the court's sentencing order under section 18 of this chapter; or (2) is notified in writing by the prosecuting attorney of the jurisdic…

Sec. 2. As used in this chapter, "delivery" has the meaning set forth in IC 35-48-1-11. As added by P.L.50-1992, SEC.1.

Sec. 20. The excise taxes required by this chapter are intended to be in addition to any criminal penalties under IC 35-48-4 and forfeitures under IC 16-42-20, IC 34-24-1, or IC 34-24-2 (or IC 34-4-30.1 or IC 34-4-30.5 before their repeal). As added by P.L.65-1996, SEC.7. Amended…

Sec. 3. As used in this chapter, "department" refers to the department of state revenue. As added by P.L.50-1992, SEC.1.

Sec. 4. As used in this chapter, "manufacture" has the meaning set forth in IC 35-48-1-18. As added by P.L.50-1992, SEC.1.

Sec. 4.1. As used in this chapter, "marijuana" has the meaning set forth in IC 35-48-1-19. As added by P.L.65-1996, SEC.1.

Sec. 5. The controlled substance excise tax is imposed on controlled substances that are: (1) delivered; (2) possessed; or (3) manufactured; in Indiana in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. The tax does not apply to a controlled substance that is dist…

possession Sec. 6. (a) The amount of the controlled substance excise tax is determined by: (1) the weight of the controlled substance; or (2) the pill, capsule, hit, rock, or dosage when a controlled substance is delivered, possessed, or manufactured in that form. (b) The amount …

Sec. 7. A person who delivers a controlled substance to a law enforcement officer is not relieved of the duty to pay taxes under this chapter. As added by P.L.50-1992, SEC.1.

nondisclosure of identity of taxpayer Sec. 8. The tax imposed under this chapter is due when the person receives delivery of, takes possession of, or manufactures a controlled substance in violation of IC 35-48-4 or 21 U.S.C. 841 through 21 U.S.C. 852. A person may not be require…

confidential information Sec. 9. The payment of the tax under this chapter does not make the buyer immune from criminal prosecution. However, confidential information acquired by the department may not be used to initiate or facilitate prosecution for an offense other than an off…

Formerly: Acts 1947, c.10, s.1. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.10, s.10. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.10, s.11. Repealed by Acts 1980, P.L.61, SEC.15. IC 6-8-3-12 Repealed Formerly: Acts 1947, c.10, s.12. Repealed by Acts 1980, P.L.61, SEC.15.

Formerly: Acts 1947, c.10, s.13. Repealed by Acts 1980, P.L.61, SEC.15.